会计上岗证通过率低的原因分析及改进建议

Cause Analysis and Suggestions for Improvements to Low Passing Rate of Accounting License

会计从业资格证简称会计证,是我国会计人员从事会计工作的上岗证。相关法律法规规定上岗证须通过考试取得,全国通用,并且作为会计系列职称报考的必备条件之一,持证人员每年还必须参加规定学时的后续教育。这些措施对于加强会计人员队伍建设,完善会计人才评价体系,发挥了重要的作用。但从近几年的实践情况看,会计考证管理工作存在考试大纲及教材不统一、考试时间及方式不合理、无纸化考试软硬件不完善、取证内容太过理论化等一系列问题,导致考证通过率低,严重影响了会计人才的选拔、储备、晋升和整体素质的提升。

Accounting professional certificate,accounting certificate for short,is the license of the accountants in our country,which can be obtained by the exam stipulated by relevant laws and regulations and is valid nationwide; in addition,the certificate is an essential qualification to apply for accounting titles and certificated personnel must participate in yearly follow-up education for a certain time. Such measures play important roles in strengthening the accountant ＇s quality and improving the evaluation system of accounting talents. However,in accordance with practice in recent years there exist problems in the management of accounting qualification examination like the disunity of examination syllabus and teaching materials,unreasonable time and mode,incomplete software and hardware in non-paper examination,and theorized content of examination. such problems mentioned above lead to low passing rate which seriously affect the selection, reserve, promotion of accounting talents and improvement of their overall qualities.