会计专业技术资格考试是一种通过考试确认担任会计专业职务任职资格的制度。1992年3月财政部、人事部制定发布了《会计专业技术资格考试暂行规定》和《〈会计专业技术资格考试暂行规定〉实施办法》,对考试的种类、科目设置、报考要求等作出了具体规定。 Accounting professional and technical qualification examination is a pass the exam to confirm the accounting professional job qualifications system. In March 1992, the Ministry of Finance and the Ministry of Personnel formulated and promulgated the Measures for the Implementation of the Interim Provisions on Examination of Technical Qualifications in Accounting and the Interim Provisions on the Examination of Technical Qualifications in Accounting, which made specific provisions on the types of exams, subject settings, application requirements, etc. Provisions.