Preparation and answering skills of thesis topics in Gao Hui senior accountant qualification examination
Since 2003, the system of combining senior accountant qualification examination and evaluation has been piloted in Zhejiang and Hubei provinces, and the scope of the pilot has been expanded year by year. By 2006, it has been fully piloted in all provinces, autonomous regions, municipalities directly under the Central Government, Xinjiang Production and Construction Corps and central units (excluding the military system). This system has changed the single evaluation method in the past and played an important role in selecting and transporting senior accounting talents needed by society. In May, 2007, the General Office of the Ministry of Personnel and the General Office of the Ministry of Finance jointly issued the Notice on Relevant Issues Concerning the Qualification Examination and Integration of Senior Accountants in 2007 (Guo Ren Ting Fa [2007] No.50), which made arrangements for the qualification examination and integration of senior accountants in 2007. According to the provisions of the Notice, in 2007, all regions and central units still have the right to formulate exceptional conditions for local evaluation and use standards for participating in that year, but the National Accounting Examination Office will draw the minimum score line for participating in that year, and all regions and central units will determine the use standards for participating in that year within this minimum score line. Since 2007, the merger of senior accountant qualification examination has been formally implemented nationwide.
The author once participated in the counseling and marking of the 2006 senior accountant qualification examination, and found that the main factors affecting the candidates' performance are: first, the study and mastery of professional knowledge is not comprehensive, skilled and solid; Second, insufficient attention is paid to the examination rules, ignoring the basic requirements of the examination; Third, there is a lack of test-taking skills. Based on the problems found in the process of counseling marking, this paper summarizes the preparation and answering skills of senior accountant qualification examination from the perspective of marking teachers.
First, prepare for the exam.
In view of the characteristics of the exam, first of all, candidates should scientifically formulate the exam plan and grasp the preparation time. Most of the candidates who take the Senior Accountant Qualification Examination are the department leaders of their units. They have many daily affairs and great work pressure, so it is difficult to study in a large number of complete time periods. If you want to pass the exam smoothly, you must make a preparation plan according to your work situation. According to the survey results of China Accounting Vision website, 50.58% of the candidates began to review and prepare for the exam one month before the exam, and 28.88% of the candidates began to review and prepare for the exam two months before the exam. In view of the fact that the senior accountant qualification examination takes the form of open-book answers, candidates are not required to memorize the contents of the examination, but they are still required to form an answering idea and have comprehensive ability. Therefore, the author believes that the preparation time for review does not need to be too long, but it depends on the basis of the candidates. For candidates who have passed the intermediate accountant examination earlier or obtained the intermediate title through evaluation, due to the great changes in accounting laws and regulations in recent years, they should prepare for the exam in advance to ensure foolproof. On 10 days before the exam, it is best to put aside complicated affairs and prepare carefully.
Second, we should correctly choose the exam books. For the senior accountant qualification examination, the office of the leading group for the national accounting professional and technical qualification examination only issued the outline of the senior accounting practice examination as the proposition scope, and there is no unified designated book. Therefore, the syllabus of Advanced Accounting Practice is the main basis for examination review. Candidates should be fully familiar with the examination syllabus, understand the textbook system and the distribution of knowledge points, and find out the key and difficult points of review. For the more difficult chapters, you can read the relevant rules and regulations properly to deepen your understanding. Because the exam syllabus is only? Explain? 、? What is the content of the exam? 、? Exam sample questions? Three parts, except? Exam sample questions? There are no related exercises outside. If you want to pass the exam smoothly, it is necessary to choose another high-quality tutorial book to consolidate and practice the knowledge points, so as to achieve the purpose of applying what you have learned? Work experience? Arrive? Examination mode? The transformation.
Third, summarize and analyze the characteristics of the exam. Is the senior accountant qualification examination generally available? Open-book examination, high level, large number of questions, tight time and low difficulty? And other features. Candidates should analyze the characteristics of the exam one by one and seek the best preparation countermeasures.
(1) Treat the open-book exam correctly. Many candidates believe that the Senior Accountant Qualification Examination is an open-book examination, and there is no need to make great efforts to review it, as long as they have an impression on the knowledge points of the examination. Actually this is a serious misunderstanding. Due to the large number of questions in the senior accountant qualification examination, it is difficult to answer all the questions only by looking for information temporarily in the examination room if you are not familiar with the examination content.
(2) Accurately grasp the examination level. Senior accountant is a senior management talent of an enterprise. At this stage, senior accountants should have strong professional judgment ability. Therefore, the senior accountant qualification examination mainly examines the comprehensive ability of candidates to analyze, judge and process relevant background information by using relevant theoretical knowledge and policies and regulations such as accounting, finance and taxation. It can be seen that the senior accountant qualification examination focuses on the comprehensive ability of candidates to analyze, judge and handle business, which is obviously different from the intermediate accountant examination and the CPA examination. Therefore, candidates should focus on the analysis, judgment and handling of professional skills training.
(3) Pay attention to new knowledge points. Senior accountant qualification examination, like other domestic accounting examinations, will add more knowledge points to the examination questions every year. Candidates should pay attention to the new knowledge points and grasp them accurately.
(4) train the speed of answering questions. The senior accountant qualification examination generally has 8 ~ 9 questions, all of which are case analysis questions. There is a large amount of information in the questions, so it is often difficult for candidates who are not familiar with the knowledge points to complete the questions within the specified time, which will affect the final exam results. Therefore, it is necessary to carry out special training on the answering speed of candidates in order to give full play to their own level.
Fourth, we should study the past years' test questions and conduct question training. Candidates should seriously study the test questions and grading standards of senior accountant qualification examinations over the years, conduct targeted training on test questions, cultivate the ability to read questions quickly and extract relevant information quickly, and improve the efficiency of answering questions. Judging from the previous test questions, there are mainly five types: (1) analysis and judgment questions. This type of question needs? Analyze and judge whether the business processing is correct? Mainly examines the examinee's analytical judgment ability. Unless otherwise requested, you only need to clarify when answering questions? Is that correct? Or? Incorrect? You can grade it, and you don't have to explain why. (2) explain the reasons. What are the symptoms of this problem? And briefly explain the reasons. ? For this kind of problem, you only need to clarify the relevant knowledge points, unless otherwise specified, you don't need to write relevant laws and regulations. (3) Correctly handle problems. For what? If it is not correct, it means that it is handled correctly? This kind of problem needs to be handled correctly. (4) Calculate the analysis questions. This kind of problem is mainly reflected in financial management, which requires not only calculation, but also analysis or decision-making according to the calculation results. (5) refer to the wrong questions one by one. This type of question is subordinate to the analytical judgment question, which is different from the analytical judgment question. Point out the wrong questions one by one and ask the candidates to find out the improper points from the stem of the questions.
Second, the answering skills
First of all, about the arrangement and writing. On the front of the test paper, there is a general description of the test paper, which stipulates? All answers must be in the specified location, otherwise they will be treated as invalid answers? . After getting the test paper, some candidates wrote it in a hurry without reading the test rules carefully, and wrote the wrong position of the test questions, but they didn't get any points for the questions that should have been scored. Therefore, the author suggests that candidates must read the answer requirements carefully before answering the questions to avoid the above situation. In addition, candidates should not write any words and patterns irrelevant to the test paper, so as not to cause unnecessary influence.
Second, the definition of judgment and reason should be clear. In the analysis questions, if candidates are required to identify the matters first and then explain the reasons, they should make a clear judgment first (that is? Is that correct? 、? A mistake? 、? Legal? 、? Illegal? Wait a minute. ), and then further explain the reason (often in the score? Judge? What's your score? Why? If time is short, you only need to make a judgment to get the corresponding score. In the process of marking papers, the author found that a considerable number of candidates expressed content, which made it difficult to tell whether they belonged to or not. Judge? Part of it, or? Why? Part; There are still many candidates who have completely given up the answer because of the tight time. Besides, no answer? Okay？ Or? All wrong? , but must answer item by item, otherwise it will be treated as invalid answer.
Third, about? The more the better? Statement. Many candidates and tutors think? The more answers, the better. Write as much as you can. What method is this for candidates with good knowledge? Icing on the cake? But what about candidates who are not fully prepared? Gild the lily? . The evaluation criteria of the professional title examination have been repeatedly scrutinized, and there is no situation that extra points are considered appropriate if you answer too much.
Fourth, grasp the principle that substance is more important than form. In the scoring system, the senior accountant qualification examination adopts the scoring system rather than the deduction system, that is, when scoring, we only look at whether there is anything the same as the scoring standard, and if there is, we will score it. In addition, due to the greater flexibility of case analysis questions, we adopted? Essence is more important than form? Principle, as long as the meaning is consistent with the standard answer, it is regarded as the correct answer. Therefore, for more objective questions, candidates should pay attention to the grasp of keywords, such as the judgment of contingent assets. Probably? It is a key word.
Fifth, pay attention to the answer time. The senior accountant qualification examination has a large number of questions, and inexperienced candidates are prone to timing errors. Therefore, in order to improve the speed of reading questions, candidates should first start reading from the requirements of the questions, clarify the questions, and mark the key information of the questions with a pen, whether there are traps; Then take the topic to read the dry data, still mark the key information with a pen when reading, and then analyze and judge the topic and the known data one by one. Candidates should also master the answering skills, pay attention to refining the language, grasp the degree of answering questions, and be just right. In addition, we should also grasp the time schedule. The problem with a score of 65,438+000 should be completed within 265,438+00 minutes, and the problem with each score takes an average of 2.65,438+0 minutes. If the case analysis is named with a score of 65,438+00 minutes, the answer should generally be completed within 265,438+0 minutes.
Finally, the more reference materials you bring in the exam, the better. Many candidates bring the examination syllabus, counseling books, certified public accountants' teaching materials, enterprise accounting system and enterprise accounting standards into the examination room. When they got the paper, they found it was useless, because there were no standard answers to the questions in any reference book, and candidates were not allowed to rummage through the answers one by one during the examination time, so some candidates relied too much on the reference books, which affected the normal answer. The author suggests that candidates should not bring too many other counseling materials besides the exam outline and a good counseling book.
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