摘要
台湾地区会计师考试制度的发展,与其所处的社会背景、经济发展脉络具有高度的关联性。由中国古代文官考试的方式转变成为自由竞争的市场模式,使得台湾地区会计师考试制度通过与时俱进的法制设计,引导会计师专业成长,显现出特殊的时代背景与意义。
Taiwan＇s accountant examination system is highly integrated with its social background and economic development course. It＇s of special time background and significance that the way of ancient Chinese civil - service examination transits to competitive free market model which enables Taiwan＇s accountant examination system to guide the development of accountant major by consisting with progressive legal system design.
出处
《财贸研究》
CSSCI
北大核心
2014年第4期152-156,共5页
Finance and Trade Research
关键词
专门职业及技术人员
会计师
考试制度
professional and technical personnel
accountant
examination system
