经济文化视角下CPA考试合格率的统计分析

Statistical Analysis on The Pass Rate Of CPA Examination from the Perspective of Economy and Culture

运用快速聚类方法对我国各个省份2003年度注册会计师考试合格率的主要指标进行聚类分析,然后再对其中8个没有参加聚类分析的省份进行判别分析,最终确定我国注册会计师考试合格率地区分布的4类区域,从而观察到合格率的地区分布情况与各省份的经济情况存在着一定的联系。

This paper uses K-Means Cluster analysis to analyze the key indicators in the pass rate of the CPA examination in the 2003 in China, analyzes the indicators in the other eight provinces by means of discriminate method, and finally defines the four categories of zones which is the pass rate of the CPA examination distribution in China. Therefore, it can be observed that there is some relation between the distribution of the pass rate in China and the economic conditions of provinces.