Intermediate accounting title is a kind of accounting title, which is divided into primary accounting title, intermediate accounting title and senior accounting title. According to the current regulations on the management of accounting titles, accountants can evaluate their titles after passing the intermediate accounting title examination. Since 2003, the evaluation method of combining examination and evaluation has been implemented to determine the qualifications of senior accountants. Anyone who applies to participate in the qualification evaluation of senior accountants must pass the examination before taking part in the evaluation. Accounting professional post is the technical level that distinguishes the professional skills of accountants. Accounting professional positions are divided into senior accountant, accountant, assistant accountant and accountant. Senior accountant is a senior post, accountant is an intermediate post, assistant accountant and accountant are junior posts. Trial implementation of the national unified examination system for primary and intermediate accounting qualifications; Trial implementation of the system of combining senior accountant qualification examination with evaluation.