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1月5日,中国注册会计师协会公布了《注册会计师考试制度改革方案》。中注协负责人在接受记者采访时指出,认真总结我国注册会计师考试工作的基本经验,充分借鉴其他国家和地区注册会计师考试工作的成功做法,建立符合注册会计师人才成长规律和胜任能力要求的注册会计师考试制度,是当前我国注册会计师人才建设的一项基础工程。这次改革是按照注册会计师胜任能力指南的要求,遵循注册会计师的成长规律,对考试科目的重新设计,很大程度上是对现行考试制度有关考试内容的补充和完善。重点包括以下三个方面:一是将注册会计师考试由一个阶段调整为两个阶段。二是调整和补充考试内容,充实公司战略、风险管理、内部控制等内容。三是更加注重考生的综合应用技能,特别是第二阶段考试,着重考查考生在执业环境中解决实际问题的能力。
January 5, the Chinese Institute of Certified Public Accountants announced the “CPA examination system reform program.” In charge of the AICPA pointed out in an interview, conscientiously sum up the CPA examination work in China’s basic experience, and fully learn from the successful practice of CPA examinations in other countries and regions to establish a registered accountant in accordance with the law of growth and competency requirements of the registration Accountant examination system, is currently a CPA talented people building a basic project. The reform is in accordance with the requirements of CPA competency guidelines, abide by the law of growth of certified public accountants, re-design of the examination subjects, to a large extent, is the supplement and improvement of the examination content of the current examination system. Focus on the following three aspects: First, the CPA exam from one stage to two stages. The second is to adjust and supplement the examination content, enrich the company strategy, risk management, internal control and so on. Third, pay more attention to the comprehensive application skills of candidates, especially the second phase of the exam, focusing on examining candidates in the practice environment to solve practical problems.