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注册会计师行业分析

发布时间:2019-11-13  作者:senke

YI、ZHUCEHUIJISHIKAOSHIFAZHANQINGKUANG

ZHUCEHUIJISHIKAOSHIDEFAZHANLICHENG,SHIKAOSHIZHIDUCONGWUDAOYOU、ZHUBUGAIJIN、BUDUANWANSHANDEGUOCHENG。ZI1991NIANYILAI,YIJUBAN27CI。2009NIAN,ZHONGZHUXIEZHIDINGLE《ZHUCEHUIJISHIKAOSHIZHIDUGAIGEFANGAN》,XITONGTICHUKAOSHIZHIDUJINYIBUGAIGEDEZHIDAOSIXIANG、ZONGTIMUBIAOHEZHUYAONEIRONG。ZAICHONGFENJIEJIANGUOJIHUIJIZHIYEZUZHICHENGGONGZUOFADEJICHUSHANG,JIANGZHUCEHUIJISHIKAOSHIHUAFENWEILIANGGEJIEDUAN,XINGCHENG“6+1”KAOSHIKEMUTIXI,WANCHENGKAOSHIJIBENZHIDUGAIGE;2012NIAN,ZHUCEHUIJISHIKAOSHISHIXINGJISUANJIHUAKAOSHI,BINGWANSHANXIANGGUANKAOSHIZUZHIGUANLIZHIDU,WANCHENGKAOSHIZUZHIGUANLIZHIDUGAIGE;2015NIAN,ZAIZONGJIEQIANLIANGXIANGGAIGESHIJIANHECHENGGUODEJICHUSHANG,ZHONGZHUXIEZHIDING《ZHUCEHUIJISHIKAOSHIZHILIANGBAOZHENGZHIDUGAIGEFANGAN》,QUANMIANTUIJINKAOSHIZHILIANGBAOZHENGTIXIGAIGE,ZHELIDAZAOGUONEIDINGJIANDEZHIYEZIGEKAOSHIPINPAI。

南方彩票 1991-2017NIAN,LEIJIYOU500DUOWANRENBAOMINGCANJIAZHUCEHUIJISHIKAOSHI,YOU23.4WANRENTONGGUOZHUCEHUIJISHIKAOSHI。

ER、2017NIANZHUCEHUIJISHIKAOSHISHISHIQINGKUANG

2017NIAN,ZHUCEHUIJISHIZONGHEJIEDUANKAOSHIHEZHUANYEJIEDUANKAOSHIFENBIEZAI8YUE26RIHE10YUE14-15RIJUBAN,ZAIQUANGUO31GESHENG、ZIZHIQU、ZHIXIASHI,XIANGGANG、AOMENJIOUZHOUKAOQUSHELI1041GEKAODIAN、11001GEKAOCHANG。

(YI)BAOMINGQINGKUANG

南方彩票 2017NIAN,ZHUANYEJIEDUANKAOSHIBAOMINGRENSHUJIKECIJUNCHUANGLISHIXINGAO。BAOMINGRENSHUWEI115.91WAN,JIAO2016NIANZENGJIALE25.43%;LIUKEHEJIBAOKAOKECI314.32WAN,JIAO2016NIANZENGJIALE27.61%。LIUGEKEMUDANGZHONG,KAOSHENGBAOKAOZUIDUODEKEMUSHI“HUIJI”,WEI91.51WANREN,JINSUIQIHOUDEKEMUSHI“SHUIFA”HE“JINGJIFA”,FENBIEWEI59.94WANRENHE55.20WANREN。BAOKAOZUISHAODEKEMUSHI“GONGSIZHANLVEYUFENGXIANGUANLI”,WEI32.69WANREN。

GENJU《ZHUCEHUIJISHIQUANGUOTONGYIKAOSHIBANFA》(ZHONGHUARENMINGONGHEGUOCAIZHENGBULINGDI75HAO),KAOSHENGZAITONGGUOZHUANYEJIEDUANKAOSHIDEQUANBUKEMUHOU,CAINENGCANJIAZONGHEJIEDUANKAOSHI。2017NIAN,ZONGHEJIEDUANKAOSHIGONGYOU2.26WANRENBAOMING,JIAO2016NIAN(2.39WANREN)LVEYOUJIANSHAO。

JUTIQINGKUANGXIANGJIANBIAO1、BIAO2。

(ER)KAOSHENGJIEGOU

1.ANKAOSHENGDEDANWEIXINGZHIFENXI

LAIZIGONGSIQIYEDEKAOSHENGXIANGBIQITADANWEIDEKAOSHENG,BILIMINGXIANGENGGAO,CANJIALIANGGEJIEDUANKAOSHIDEBAOMINGRENSHUZHANBIJUNDADAO40%ZUOYOU。LAIZIXINGZHENGSHIYEDANWEIDEKAOSHENG,CANJIALIANGGEJIEDUANKAOSHIDEBAOMINGRENSHUZHANBIZAI10%SHANGXIA。JUTIQINGKUANGXIANGJIANTU1。

2.ANKAOSHENGDEXUELIFENXI

南方彩票 CANJIALIANGGEJIEDUANKAOSHIDEKAOSHENGZHONG,JUYOUBENKEXUELIDEKAOSHENG,BAOMINGZHANBIDADAO70%ZUOYOU。JUBEIBOSHIYANJIUSHENGXUELIDEKAOSHENGBAOMINGRENSHUZUISHAO。JUTIQINGKUANGXIANGJIANTU2。

3.ANKAOSHENGDEZHUANYEFENXI

YOUYUZHUCEHUIJISHIZIZHIDUIHUIJISHENJILEIKAOSHENGCONGYEYINGXIANGJIAODA,YINCIHUIJISHENJILEIKAOSHENGBAOMINGRENSHUYUANGAOYUQITALEIKAOSHENG。JUTIQINGKUANGXIANGJIANTU3。

4.ANKAOSHENGDEXINGBIEFENXI

NVXINGKAOSHENGBAOKAORENSHUYUANGAOYUNANXINGKAOSHENG,ZHEIYEFUHEZHUCEHUIJISHIXINGYEZHIYETEXINGHEBAOKAOZHUANYEXIANGGUANXINGDETEDIAN。JUTIQINGKUANGXIANGJIANTU4。

5.ANKAOSHENGDENIANLINGFENXI

ZHUANYEJIEDUANKAOSHI35SUIYIXIADEKAOSHENGZHANBIWEI91.08%、ZONGHEJIEDUANKAOSHIZHANBIWEI84.58%,BIAOMINGZHUCEHUIJISHIKAOSHIDUINIANQINGRENDEXIYINLIZUIDA。JUTIQINGKUANGXIANGJIANTU5。

6.ANKAOSHENGDEDIYUFENXI

2017NIAN,BAOKAOZHUANYEJIEDUANKAOSHIDEKAOSHENGCHIXUZENGJIA。CONGGEDIBAOMINGRENSHUKAN,PAIZAIQIAN5WEIDEDIQUYICIWEIGUANGDONG、BEIJING、SHANGHAI、JIANGSUHESHANDONG,QIZONGHEYUEZHANZONGLIANGDE46%。BAOMINGRENSHUJIAOSHAODEDIQUYICIWEIQINGHAI、XIZANG、GUONEISHEWAI、XIANGGANGHEAOMEN,QIZONGHEBUJIQUANGUOZONGLIANGDE1%。

南方彩票 SAN、ZHUCEHUIJISHIKAOSHICHENGJIFENXI

(YI)ZONGTIQINGKUANG

南方彩票 2017NIANZHUANYEJIEDUANKAOSHIGEKEMUPINGJUNHEGELVWEI25.27%,XIANGBI2016NIANTIGAOLE2.62%。JIN17WANRENQUDEZHUANYEJIEDUANKAOSHIDANKEHEGECHENGJI,DUIBI2016NIANZENGJIALEJIN5WANREN。2017NIANYOU2.07WANRENLEIJITONGGUOZHUANYEJIEDUANLIUKEKAOSHI,QUDEZHUANYEJIEDUANKAOSHIHEGEZHENGSHU。 2013ZHI2017NIANJIAN,ZHUANYEJIEDUANKAOSHIDEHEGEKECIJIBENBAOCHIWENDINGZENGZHANG,GEKEMUPINGJUNHEGELVZAI20%-25%QUJIANNEI,BINGBAOCHIXIAOFUZENGZHANG。MEINIANQUDEZHUANYEJIEDUANKAOSHIHEGEZHENGSHUDERENSHUYEBAOCHISHANGSHENGQUSHI。KAOSHIJIBENSHIXIANLEZAIBAOCHIZHILIANGYAOQIUBUBIANDEQIANTIXIA,XUANBACHUGENGDUOYOUXIURENCAIDEMUDE。JUTIQINGKUANGXIANGJIANBIAO3,TU6。

2013-2017年间,专业阶段考试的六个科目中,有三科的单科合格率在年度间总体呈较明显的上升趋势,分别是审计、税法、公司战略与风险管理。对比2017年和2013年,审计科目的单科合格率提高了12.05%,税法科目的单科合格率提高了7.63%,公司战略与风险管理科目的单科合格率提高了8.64%。而经济法科目的单科合格率在年度间稳定在25%左右。具体情况详见表4,图7。

 

2017年有14704人通过综合阶段考试,取得全科合格证书,合格率为81.66%。考虑到综合阶段和专业阶段的测试目标和测试重点有所不同,故综合阶段考试结果所呈现出的特点和趋势与专业阶段考试结果存在合理性差异。2013年至2017年,相比专业阶段考试单科平均合格率保持在20%-25%区间内小幅度增长,综合阶段考试合格率总体上高于专业阶段,且逐年上升后趋于稳定。由于综合阶段具有报名资格的人数在五年间增减幅度不大,总体保持稳定,因此综合阶段合格人数在年度间变化不大。具体情况详见表5,图8。

 

(ER)KAOSHENGLEIBIE

南方彩票 1.LAIZIHUIJISHISHIWUSUODEKAOSHENG,YOUYUQIGONGZUONEIRONGYUKAOSHIXIANGGUANDUJIAOGAO,YINCIWULUNSHIZHUANYEJIEDUANHAISHIZONGHEJIEDUAN,HEGELVJUNGAOYUQITALEIKAOSHENG,TIXIANCHUZHUCE

2.XUELIYUEGAODEKAOSHENGHEGELVYUEGAO。ZHUANYEJIEDUANKAOSHIZHONGSHUOSHIYANJIUSHENGXUELIDEKAOSHENGHEGELVXIANGDUIZUIGAO;ZONGHEJIEDUANKAOSHENGZHONGBOSHIYANJIUSHENGXUELIDEKAOSHENGHEGELVXIANGDUIZUIGAO。

南方彩票 3.ZHUANYEJIEDUANKAOSHIZHONGCAIJINGLEIZHUANYEDEKAOSHENGHEGELVXIANGDUIZUIGAO,ZONGHEJIEDUANKAOSHIZHONGFEICAIJINGLEIZHUANYEDEKAOSHENGHEGELVXIANGDUIZUIGAO,BIAOMINGBUTONGJIEDUANKAOSHIDUIKAOSHENGZHISHIJIEGOUDEKAOCHACEZHONGBUTONG。

4.ZHUANYEJIEDUANKAOSHIZHONGJUYOUZHONGJIZHUANYEJISHUZHICHENGDEKAOSHENGHEGELVXIANGDUIZUIGAO;ZONGHEJIEDUANKAOSHIZHONGJUYOUCHUJIZHUANYEJISHUZHICHENGHUOZHEWUZHICHENGDEKAOSHENGHEGELVXIANGDUIJIAOGAO。

南方彩票 5.NANXINGKAOSHENGDEHEGELVZAILIANGGEJIEDUANKAOSHIZHONGJUNGAOYUNVXINGKAOSHENG。

南方彩票 6.ZHUANYEJIEDUANKAOSHIZHONG31-35SUIDEKAOSHENGHEGELVXIANGDUIZUIGAO;ZONGHEJIEDUANKAOSHIZHONG25SUIYIXIADEKAOSHENGHEGELVXIANGDUIZUIGAO。JUTIQINGKUANGXIANGJIANBIAO6。