会计专业技术资格晋升应以实绩为重剑阁县会计学会何伯伦张元祥一、会计专业技术资格晋升以考绩为准的缺点会计专业技术资格晋升（简称会计晋升）主要条件的确定，应有利于会计工作质量提高，有利于经济效益提高。现在实行以考绩为准的办法，即通过统一考试合格取得资格，... Accounting professional and technical qualifications should be based on performance promotion He Bo Lun Zhang Yuanyang an accounting society, accounting professional and technical qualifications to improve performance evaluation shortcomings accounting professional and technical qualification promotion (referred to as accounting promotion) the main conditions should be conducive to the quality of accounting work Improve, is conducive to improving economic efficiency. Now the implementation of performance-based approach, that is qualified through the uniform examination qualifications, ...