取消会计从业资格证之思考:会计人员专业能力评价体系构建

Thoughts on canceling the Certificate of Accounting Professional:the construction of evaluation system of accountants' professional competence

2017年底财政部对《会计法》进行了修订,从修改内容看其中最大的变化就是把修改前的"从事会计工作的人员,必须取得会计从业资格证书"修改为"从事会计工作的人员,应当具备开展会计工作所需要的专业能力"。不难看出取消会计从业资格证已经是板上钉钉的事。但是取消会计从业资格证后又给我们带来了新的问题:会计人员的专业能力如何评价?评价指标有哪些?等等这些问题都是我们必须去思考的。本文就是在这一背景下提出取消会计从业资格证后会计人员的专业能力评价体系构建,以此为企业如何"选人、用人"以及职业院校如何围绕专业能力培养人提供理论方面的参考。

At the end of 2017,the Ministry of Finance revised the Accounting Law.Before the revision,it is stated in the Accounting Law that"Whoever engages in accounting work must obtain a professional accountant qualification certificate",and after the revision,such statement has been changed,that is,Whoever engages in accounting work should obtain the professional competence needed to carry out accounting work.From the content modification,this change is the biggest one.So it is not difficult to see that the cancellation of the Certificate of Accounting Professional is now an absolute certainty.However,it has brought us new problems,such as how to evaluate the professional competence of accountants,how about evaluation indicators.We have to think about these questions.Under this background,this study puts forward how to set up a professional competence evaluation system for accountants after canceling the Certificate of Accounting Professional,so as to provide theoretical references for enterprises to select and allocate talents and for polytechnic colleges to cultivate talents on their professional competence.