| 篇名 |
論中國大陸會計法修訂中——會計從業資格證書制度的存廢 |
| 並列篇名 |
On the Retention or Abolition of Certificate of Accounting Profession System in the Revision of Mainland China Accounting Law |
| 作者 |
翟繼光 |
| 中文摘要 |
建立會計從業資格證書制度的必要性，主要體現為會計工作的重要性、會計工作的技術性，以及加強對會計人員的有效管理。取消會計從業資格證書制度的理由主要包括簡政放權；用人單位會考核；不需要會計證，僅以會計證來判斷是否可以從事會計工作不公平；以及會計從業資格考試制度存在諸多問題。透過對保持和取消會計從業資格證書制度進行利弊分析可以發現， 取消這一制度所帶來的利益並不明顯，但由此所帶來的弊端卻不容忽視。中國大陸會計從業資格證書制度還應從增加實務操作技能考試、組建相對獨立的全國統一的考試中心、確立會計從業資格考試與專業技術資格考試的合法地位、簡化對會計從業資格證書的行政管理制度等方面進行完善。 |
| 英文摘要 |
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. |
| 起訖頁 |
5-26 |
| 關鍵詞 |
會計法、會計從業資格考試、會計從業資格證書、Accounting Law、Accounting Qualification Examination |
| 刊名 |
月旦財經法雜誌 |
| 出版單位 |
元照出版公司
|
| 期數 |
201611 (39期) |
| DOI |
10.3966/1815008X2016110039001 複製DOI DOI申請 |
| QRCode |
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