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为了进一步完成会计从业资格考试大纲,促进会计从业资格的知识结构科学。财政部与2014年4月4日印发了《会计从业资格考试大纲(修订)》(财办会【2014】13号)(以下简称14版考试大纲),自2014年10月1日起实行。2016年8月11日,财政部《关于印发会计从业资格考试大纲(修订)的通知》(财办会[2016]34号)(以下简称16版考试大纲),自2017年1月1日起实行。本文针对两版大纲进行比较,重点介绍16版《会计基础》的主要改变,分析变化的原因,更好的指导会计教学。
In order to further complete the accounting qualification examination outline, to promote accounting qualification of knowledge structure science. The Ministry of Finance issued the “Outline of the Accounting Qualifications Examination (Revised)” (Caijianhui [2014] No. 13) on April 4, 2014 (hereinafter referred to as the 14 version of the examination outline) and came into force on October 1, 2014. On August 11, 2016, the Ministry of Finance, “Notice on Printing and Distributing the Accounting Qualification Examination Outline (Revised)” (Caijianhui [2016] No. 34) (hereinafter referred to as the 16th Syllabus) Implementation. This article compares the two versions of the outline, focusing on the 16 version of “accounting basis” of the main changes, analyze the reasons for change, and better guide accounting teaching.