会计职称考试，以其知识覆盖面广、考试公正、组织严密、合格率适中而保持较高的权威性。因此，考取会计专业技术资格，成为每一位会计人员的奋斗目标。同时也是推行会计人员继续教育制度的一项重要措施，对调动广大会计人员学习专业知识，促进会计队伍建设发挥了重要作用。但? Accounting title examination, with its wide range of knowledge coverage, fair examination, well-organized, pass rate moderate and maintain a high authority. Therefore, to obtain accounting professional and technical qualifications, as every accountant’s goal. It is also an important measure to implement the continuous education system for accountants. It plays an important role in mobilizing the vast numbers of accountants to learn professional knowledge and promoting the construction of accounting teams. but?