会计专业职务制度研究

Study on Accounting Professional Position System

本文系统梳理了我国建国以来会计专业职务制度的起源与发展演变历程,并对各时期的社会经济背景与该制度的运行特征进行描述,并就当前我国会计专业职务制度的评定和聘用现状与存在的问题进行深入分析,指出我国社会经济环境已经发生重大变化,会计专业职务制度改革应重点关注企业会计专业职务制度的建立健全,适当放松职务任命与资格考试之间的挂钩机制并最终脱离,逐步推动会计资格考试与注册会计师部分考试科目的互认或并轨,确保该制度回归专业和企业,更好地服务于市场经济运行机制。

The article sorts out the birth and its development of accounting professional position system since the foundation of People＇s Republic of China, describes the characters of the system and its developments under different social and economic situation, deeply analyzes the current status and its problems existed in China ac- counting professional position determination and employment. The article identified that with the big change in China social and economic situation, now the reform in China accounting professional position system should focus on the building up and its soundness of Enterprise Accounting Professional Position System, appropriately loose the linkage between the appointment and qualification exam and finally separate these two systems, pro- mote the recognition and convergence between the accounting position exam subjects, and ensure the system attribute to the professionalism of market economy. qualification exam and CPA qualification and enterprise, better serve the operation