为更好、更快、更广泛地选拔、培养能够在英语环境中从事注册会计师业务的国际化人才,注册会计师全国统一考试英语测试于2006年开考。作为一种专业化的英语水平考试,该考试已实施5年,并引起了社会的广泛关注,但测试的后效却未能达到预期目标。基于语言测试理论,文章分析了注册会计师全国统一考试英语后效不强的原因,提出改革的建议。 In order to better, faster and more extensively select and train international talents who can work as a CPA in the English-speaking environment, the CPA English Test of the Unified National Examination took the exam in 2006. As a specialized English proficiency test, the exam has been implemented for five years and has aroused widespread concern in society. However, the test failed to meet the expected target. Based on the language testing theory, the article analyzes the reasons why the CPA national post-secondary examination is not effective, and puts forward the suggestions for reform.