论文部分内容阅读
每个从事会计工作的人都有会计从业资格证,因为这是《会计法》所要求的:上岗必须持有会计资格证。但是,进入2017年,这个证书作为会计专业的门槛可能将不复存在。那么,这个证书的作用究竟有多大?取消它对会计行业有什么影响?本文对会计从业资格证的历史、现状及影响等方面进行研究,以期得出合理的结论。
Everyone working in accounting has an accountancy qualification certificate because this is what is required by the Accounting Law: An appointment must hold an accounting certificate. However, entering 2017, the certificate may no longer exist as a bar for accounting. So, what is the role of this certificate? How to cancel the impact on the accounting profession? This article studies the history, status quo and influence of the accounting qualification certificate to get a reasonable conclusion.