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高级会计师资格考评结合考试的试点工作已进行了几年.参加的地区不断增加,考试的范围也不断调整。考试采用开卷笔答的案例分析题形式,每年的第一题均为法规题。近两年高级会计师考试的内容有所调整.原因之一是我国有关会计、审计、预算法规制度的改革.在这几年集中展开,如2007年1月1日开始实施的39个会计准则和48个审计准则.还有部分政府收支科目的调整等等。原因之二是随着新制度的实施,对财务主管人员的要求也随之提高,即在新的法律环境和制度体系下如何能全面、完整地分析和解决问题。从近三年的高级会计师资格考试题“法规题目”来看.要求考生能更全面、完整地掌握法规,充分体现了这个考试的综合性特点。
A few years have passed since the pilot project for senior accountant qualification examinations combined with examinations has taken place. The number of participating regions has been increasing and the scope of examinations has been continuously adjusted. The exam takes the form of a case analysis of the open book, the first question of the year is the statutory title. In the recent two years, the contents of senior accountant examinations have been adjusted, one of the reasons is that our country’s reform on the accounting, auditing and budget rules and regulations has been concentrated in recent years, for example, the 39 accounting standards started from January 1, 2007 and 48 auditing standards.And some government revenue and expenditure adjustment and so on. The second reason is that with the implementation of the new system, the requirements for financial executives also increase. That is, under the new legal environment and system, how can we analyze and solve problems comprehensively and completely? From the recent three years of senior accountant qualification examination questions “regulations title ” point of view, requiring candidates to more fully and completely grasp the laws and regulations, fully embodies the comprehensive characteristics of the exam.