《会计从业资格管理办法》规定“国家实行会计从业资格考试制度”。这对于加强会计人员队伍建设,完善会计人才评价体系,具有非常重要的作用。但从近几年实施情况来看,在考试的报名条件、考试时间及方式、考试大纲及教材、无纸化考试及题库建设、考试的题型题量、免试问题等方面都存在一些问题,需要加以改进。 “Accounting Practitioners Regulations” provides “national practice of accounting qualification examination system ”. This is of great importance to strengthening the construction of the accounting staff and improving the accounting personnel evaluation system. However, judging from the implementation in recent years, there are some problems in terms of examination registration conditions, examination time and manner, examination syllabus and teaching materials, paperless examination and construction of examination questions, examination questions and question-free questions, Need to be improved.