存在的问题经过十几年的发展,会计专业技术资格考试从复杂到简单,考试级别、种类不断简化,考试科目渐趋合理,报考条件逐渐放开,考试管理不断规范,但在考试政策不断改革的同时,有些弊端也逐渐显现。一、考试政策变化频繁,稳定性较差我国的会计专业技术资格考试虽然才短短十几年, Existing problems After more than ten years of development, accounting professional and technical qualification exams from complex to simple, exam levels, types continue to simplify, subjects become more reasonable test, admission conditions gradually liberalized, standardized test management, but the continuous reform of the examination policy At the same time, some drawbacks have gradually emerged. First, frequent changes in examination policies, poor stability China’s accounting professional and technical qualification examination although only a dozen short years,