論中國大陸會計法修訂中——會計從業資格證書制度的存廢

On the Retention or Abolition of Certificate of Accounting Profession System in the Revision of Mainland China Accounting Law

The necessity of establishing the certificate of accounting profession system is mainly reflected in the essentiality and technicality of accounting work as well as the reinforce of effective management of accounting personnel. The reasons for canceling the certificate of accounting profession system lie in streamlining administration and delegating power to the lower levels, the evaluation by employers where a certificate is not need, the unfairness to determine occupational qualification merely by accounting certificates and currently the irrational examination system. Analyzing the advantages and disadvantages of the retention or abolition of certificate of accounting profession system, the benefits of abolition are not obvious, but the malpractices cannot be ignored. The certificate of accounting profession system in mainland China should also adopt the practice skills operation examination, form a relatively independent national examination center, establish legal status of accounting qualification examination and professional qualification examination, simplify the administrative management of certificate of accounting profession and other aspects of the perfect.