论文部分内容阅读
经济全球化的不断发展对我国注册会计行业提出了更高要求,注册会计行业无论是实施“走出去”战略还是与国际接轨都需要一支适应经济全球化要求的高素质注册会计师队伍。注册会计师全国统一考试英语测试作为注册会计师全国统一考试的重要组成部分,在测试的效度和信度方面都有待提高。只有不断丰富和完善考试形式、增加考试难度并提升考试专业化水平和社会价值,注册会计师全国统一考试(以下简称CAP)英语测试才能为注会行业提供更多国际化的复合型人才。
The continuous development of economic globalization has put forward higher requirements for the CPA industry in our country. The CPA needs a high-quality CPA team that meets the requirements of economic globalization whether it is implementing the “Going Global” strategy or international standards. As one of the most important parts of CPA national unified examination, CPA English Test has to be improved in terms of validity and reliability of the test. Only by continuously enriching and perfecting the examination form, increasing the difficulty of examinations and enhancing the professionalism and social value of examinations, the CPA English Test can provide more internationalized composite talents for the industry.