澳大利亚会计师专业团体会员资格的比较与启示

A Study and Inspiration from the Membership Qualification of the Professional Accountancy Organizations in Australia

科学的会员管理制度与公平的行业竞争环境是澳大利亚会计师行业的显著特征。澳大利亚国家会计师协会、注册会计师协会、特许会计师协会是法律地位完全相同的三家会计师专业团体,会员管理制度各具特色,但全资格会员执业范围完全相同。如何优化会计行业管理,建立与高等教育的联动机制是中国会计师执业水平提升需要深入思考的问题。

Scientific management system about the membership and fair competition environment axe two salient features of accounting in- dustry in Australia. The National Institute of Accountants in Australia, the Institute of Chartered Accountants and the Certified Practicing Accountants in Australia are three equal professional accountancy organizations from the perspective of law. The three bodies have their own management system about the membership with their own characteristics. There is not any monopoly as far as the professional areas of full membership are concerned. How to optimize the accounting professional management and strengthen the interactive mechanism with accounting higher education are crucial for Chinese accountants to improve the practical ability.