虽然我们每天都喊着“保护国货”的口号,但是好像“洋货”还是“挡不住的诱惑”。现在一张“土生土长”的CPA只是进入会计行业的前提和基础,要想在跨国公司里谋个“一官半职”,还得有“洋证书”保驾。这现存的五种“洋证书”中,ACCA的知名度最高,在很多国家都得到承认,而AIA由于十分重视实际操作能力,可以说含金量最高。这些外国认证考试适合的对象是具有一定实践经验并且熟练掌握英语的会计或审计人员,通常为外企职员或负责涉外业务的人员。首先,人们应该采取理智的态度来对待这类认证。其次,在选择这类认证时,个人应根据自己的发展目标或公司的要求,来选择不同国家入世后,中国教育的对外开放程度是空前的,除了各种国外认证考试以外,还会有更多的外国集团在中国进行远程函授、留学、办学等教育活动,人们也有更多“充电”的机会。建议登陆http://cpa.esnai.com/asp/web/htm128/或http://www.chinaacc.com/xinxi/kjks/index.asp或http://www.chinaacc.com/xinxi/temp/。———西南财经大学会计系教授王进辉 Although we shout the slogan “Protecting Domestic Products” every day, it seems that “foreign goods” are “an unstoppable temptation.” Now a “native” CPA is only a prerequisite and foundation for entering the accounting profession. To obtain “one official and one half-time job” in a multinational corporation, one must also have the certificate of “foreign certificate.” Among the five existing “Certificate of Foreign Countries,” ACCA has the highest recognition in many countries and the AIA has the highest gold content because of its emphasis on practical ability. These foreign certification exams are suitable for an accounting or auditor with some practical experience and a good command of English, usually a foreign employee or a foreign-related person. First, people should take a rational approach to such certification. Second, when choosing such certification, individuals should choose different countries according to their own development goals or company requirements. After China’s accession to the WTO, the degree of opening up to education in China is unprecedented. In addition to various foreign certification examinations, there will be more Many foreign groups carry out educational activities such as distance correspondence, study abroad and education in China. People also have more opportunities for “charging.” Recommended visit http://cpa.esnai.com/asp/web/htm128/ or http://www.chinaacc.com/xinxi/kjks/index.asp or http://www.chinaacc.com/xinxi/temp /. --- Southwest University of Finance and accounting professor Wang Jinhui