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如何改进和完善我国会计技术专业资格考试制度是我国会计管理部门及会计实务工作者普遍关心的问题。本文通过现实调研并参考国际经验,总结了我国会计技术资格考试的现存问题并尝试性地提出了完善该种考试的部分建议。
How to improve and perfect the accounting qualification examination system in our country is a common concern of accounting management department and accounting practitioners in our country. Based on the actual research and the reference of international experience, this article summarizes the existing problems of accounting qualification examination in our country and tries tentatively to put forward some suggestions to improve the examination.