两岸会计职业资格标准采认研究及政策建议

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Abstract：Thecross-straitcommonstandardsarethe foundation forthe integrationofindustriesandtheconstruction ofa cross-strait common market.In the common accounting standards，the recognition ofcros-strait accounting professional qualification standards is related to various industries of the two sides，and it is one of the urgent issues that need to be addressed.How to expandand improve the recognitionof cross-strait accounting professional qualification standards has important research significance.Byanalyzing theexisting problems in therecognition of cross-strait accounting professonal qualification standards，this paper identifies the causes of these problems. It proposes that the process of recognizing cross-strait acounting professional qualification standards should be accelerated by promoting thecooperationof industryassociations，optimizing examinationandrecognitionstandards， strengthening talent training and exchanges，and strengthening the publicityof standards.Itis necessary to further expand and improve the policyforrecognizing cross-strait accounting professonal qualificationstandards，promote the deep integration of cross-strait talents and drive the integrated development of related economy and society.

Keywords：cross-strait;accounting professional qualification standards; recognit

0 引言

2023年10月，《中共中央、国务院关于支持福建探索海峡两岸融合发展新路建设两岸融合发展示范区的意见》在鼓励台胞来闽就业方面，提出“进一步扩大直接采认台湾职业资格范围。（剩余6076字）