会计从业资格取得方式的变更与现状研究

Research on the Change and the Status Quo of Obtaining the Professional Accounting Qualification

会计从业资格是会计法规对于会计行业的一项准入制度,是会计法律体系的重要组成部分,使会计行业的从业结构与管理方法更加规范、合理。针对从业资格的取得方式,阐述现行会计从业资格考试取得条件的变更以及对从业资格取得过程进行研究。

Accounting qualification, an important component of accounting code system, is the access system for accounting industry, aiming at regulating the professional structure and management approach. This article focuses on the change of the necessary conditions and the process for obtaining the qualification.