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一、《高级会计实务》考试概况为了选拔高级会计人才、更新高级会计人才的知识结构,2003年人事部、财政部开始选取了部分省进行高级会计师资格考试与评审相结合试点;2006年度高级会计师资格考评结合试点工作扩大到全国。目前,考试部分只考《高级会计实务》一个科目,考试合格后,在成绩有效期内参加各省市评审;通过评审后最终取得高级会计师资格。
First, the “senior accounting practice” exam in order to select senior accounting personnel, senior knowledge of accounting personnel to update the structure of personnel, Ministry of Personnel in 2003, the Ministry of Finance began to select some provinces to qualify senior accountants examination and evaluation pilot; 2006 senior accountant Qualification evaluation combined with pilot work expanded to the country. At present, the examination part of the test only “Advanced Accounting Practice” a subject, after passing the examination, in the validity period to participate in provincial and municipal assessment; finally passed the assessment to obtain senior accountant qualification.