注册会计师考试制度发展述评——基于防范与治理考试舞弊的视角

注册会计师考试制度是注册会计师制度的重要组成部分,是注册会计师行业人才建设的重要保证,而制定和落实科学有效的防范与治理考试舞弊行为的措施是注册会计师考试制度实现既定目标的保证。晓古可以通今。只有了解过去,才能把握未来。本文从防范与治理考试舞弊的视角探讨我国的注册会计师考试制度。首先对1991年至2011年期间我国注册会计师全国统一考试制度中有关防范与治理考试舞弊行为的规定及其实施效果进行了梳理与归纳,分析了不同时期的相关规定出台的背景;然后评价了不同时期的相关规定取得的主要成果和存在的主要缺陷;进而展望了我国未来的注册会计师考试制度在防范与治理考试舞弊行为方面的发展趋势。

Discussion on the Development of CPA Examination System——Perspective of Examination Cheating Prevention and Control

The CPA examination system is an important part of CPA system,and it is an important guarantee for the construction of CPA talents team,while the formulation and implementation of scientific examination cheating prevention and control procedures is the guarantee of achieving the established goals of CPA examination system.Only by understanding the past can we grasp the future.This paper discusses the CPA examination system in China from the perspective of examination cheating prevention and control.The paper first combed and inducted the regulations and implementation results of exam cheating prevention and control of CPA examination from 1991 to 2011,and analyzed the background of related regulations of different period,and then evaluated the major achievements and defects of related regulations of different period.Finally,the paper looks forward the development trend of exam cheating prevention and control procedures of future CPA examination in China.