In fact, the accounting certificate is no longer required for the 20 17 intermediate examination registration, and the accounting certificate should not be required for the 20 18 primary examination registration. The accounting certificate has lost its "access" role, which is equivalent to being in a "cancelled" state.
Does the cancellation of the accounting certificate mean that there will be no threshold restrictions for engaging in accounting work in the future? Of course not. After all, the accounting certificate is only a minimum threshold. In addition, there are other qualification certificates for evaluating the professional level of accounting, such as junior, intermediate and senior titles, certified public accountants and tax agents, so that the professionalism of the accounting industry can be guaranteed.
Since the accounting certificate has been "washed away" and is no longer the "threshold" of the accounting industry, who among the other candidates will become the new "threshold" of the industry?
1 The junior accounting title is only the "ticket" for the accounting industry.
Some friends will say that the accounting certificate has been cancelled, and the primary accounting title certificate has become the "threshold" of the accounting industry. In fact, the junior accounting title is only the "ticket" of the industry, and it is not a "threshold" for the following three reasons:
1) The accounting certificate is required to be verified, but the primary title certificate is not.
Article 38 of the current Accounting Law of the People's Republic of China clearly stipulates that "personnel engaged in accounting work must obtain accounting qualification certificates". Therefore, the accounting certificate is a "job certificate" and a necessary condition for legally engaging in the accounting industry.
Will the latest Accounting Law issued next year make it clear that you must hold a primary title certificate in the accounting industry? If there is no such provision, then the junior professional title certificate can't avoid the role of "chicken ribs", and it won't affect the accounting work if you don't take the exam.
2) you don't need a primary accounting title to take the intermediate exam.
Before the examination of accounting certificate is suspended, you must first hold an accounting certificate, regardless of whether you take the primary or intermediate examination, and the registration period of the intermediate examination also refers to the acquisition time of the accounting certificate. Therefore, if you don't have an accounting certificate, you can't engage in accounting work or take the accounting title.
After the overall suspension of the accounting certificate examination this year, intermediate registration does not require holding an accounting certificate, but many places have continued the "threshold" of accounting certificates. After the cancellation of the accounting certificate, if the primary professional title certificate becomes the industry's "threshold", then the condition of "must hold the primary accounting professional title certificate" needs to be added to the registration of the intermediate accounting professional title examination. Otherwise, the primary professional title certificate is useless, and after meeting the graduation years, it can directly bypass the primary and directly apply for the intermediate, and the primary has completely lost its role as a "door".
3) Why do you want to take the primary exam? The reason is this. ...
The students who take the primary title certificate are mainly in the "empty window period" of the accounting certificate and the intermediate title examination. The requirements of the intermediate title examination are: college degree, engaged in accounting work for five years; Undergraduate course for four years; Double bachelor's degree or postgraduate for two years; Master's degree for one year; Get a doctorate. Because I don't meet the registration requirements of the intermediate level, I have to take an examination of a junior professional title certificate first, and then take the intermediate level after I have enough years.
Many small partners feel that the primary certificate is of little use, so it is better to learn practical knowledge first. Many candidates who apply for the intermediate level did not take the primary title certificate, so the primary and intermediate levels are not progressive, and the primary level is more like an unnecessary option.
2 Intermediate accounting titles have been officially promoted to the "threshold" of the accounting industry.
With the implementation of "Opinions on Deepening the Reform of Professional Title System", the government has clearly increased the proportion of accounting professionals during the "Thirteenth Five-Year Plan" period in order to solve the situation that more than 20 million accounting practitioners in China are "big but not strong". Driven by the policy, the number of applicants for intermediate accounting titles increased explosively in 20 17, which was 28% higher than that in 20 16. Undoubtedly, the intermediate level has become the "thigh" of the accounting industry and the de facto "threshold" for the following five reasons:
1) You must have an intermediate title certificate to apply for a senior accounting title.
The most basic conditions for applying for a senior accountant are: obtaining a doctorate and serving as an accountant for two to three years; Obtain a master's degree, a second bachelor's degree or a graduate certificate, or graduate from a university and have served as an accountant for more than five years.
Therefore, if you want to develop to a higher level, the intermediate accounting title certificate is a compulsory certificate, and there is no one.
2) Accounting professional title certificate is the mainstream of the industry, while intermediate professional title is the mainstay.
According to the data of the Ministry of Finance, by the end of 20 16, a total of 5.856 million people had passed the examination and obtained accounting qualification certificates at all levels, including 4.044 million at the junior level, 0.687 million at the intermediate level and 0.25 million at the senior level. The number of people who passed the accounting qualification examination is: certified public accountant 12. 1 10,000, tax agent130,000. According to the data, we can clearly see that the accounting title certificate (primary and intermediate) is the well-deserved mainstream of the accounting industry, and the intermediate is the mainstay of it.
3) Accountant job hunting, "intermediate" has become a hard indicator.
From the perspective of the development of accountants, getting the certificate of intermediate accountant can bring us more opportunities for promotion and career development. The picture below shows a screenshot of Xiaoai Caishui Xiaobian just on the largest recruitment website in China. Even the most common accounting positions are clearly required to have intermediate accounting title certificates. Without intermediate title certificate, even looking for a job will be despised by HR.
4) Intermediate certificate is the guarantee of "promotion and salary increase"
It is very realistic to talk about this. Everyone comes out to work almost for money. For the sake of life, work is bound to be linked to promotion and salary increase. They only fill in vouchers, and there is nothing to do. They will definitely not be favored by their superiors and leaders. When two equally excellent accountants appreciate and raise their salary, the intermediate certificate must be an important reference item. It is easier and more convincing to get a promotion and raise their salary with the intermediate certificate.
5) Without intermediate titles, there is a risk of being "eliminated at the end"
Nowadays, the employment pressure is increasing, and civil servants are no longer iron rice bowls. If you want to gain a foothold in the workplace, you need not only experience, but also strength, and the "intermediate" title certificate is the proof of the accountant's strength.
In addition, textual research is also the most effective means to improve personal ability quickly. With the development of society, the pace of the times is getting faster and faster, and all kinds of knowledge are advancing with the times, constantly updated, especially in the accounting industry. All kinds of knowledge are changing with the national policies and laws, and they don't want to learn, so the complacent accountant is likely to be eliminated from the bottom. Only those who have solid accounting knowledge and can grasp the knowledge needed by the post in time in the update of accounting knowledge can stand firm in the competition.
3 If the primary level is to become the "threshold" of the industry, the conditions for the 20 18-year intermediate level registration will be reformed.
According to the "Outline of the 13th Five-Year Plan for Accounting Reform and Development" issued by the Ministry of Finance, primary, intermediate and advanced are in a "progressive" relationship. If so, it is obvious that the junior professional title certificate is the new "threshold" of the industry, but the current disjointed relationship between the junior and the intermediate has caused the junior to be unable to undertake this task.
Pay attention to the content marked by the yellow line. I believe that all the friends understand what it means. If the intermediate and advanced are connected with each other at present, then the primary and intermediate are completely in an unrelated "disjointed" relationship. How to solve this problem? I believe that after the new "Accounting Law" is promulgated, the Ministry of Finance will have a clear document to solve it.
After the cancellation of the accounting certificate, if the primary accounting title certificate really becomes the "threshold", will the condition of "must hold the primary accounting title certificate" be added to the intermediate application conditions in 20 18 years in order not to make it unnecessary? This possibility is definitely there.
Therefore, some students will say that the requirement of "accounting certificate" has been cancelled in the intermediate registration conditions in 20 17. If the intermediate examination requires a primary certificate, many candidates will be blocked out, which is contrary to the original intention of the reform of the intermediate title examination of the Ministry of Finance. Xiao Bian thinks it is quite reasonable. Since the policy has been liberalized, we should not set a threshold again. Isn't it good to make the intermediate level a "threshold" for the accounting industry?
In any case, friends who have already signed up for the 20 17 intermediate exam should hurry up and study. There is definitely no harm in passing the exam earlier.