CAJ | 학술논문

注册会计师考试是注册会计师行业人才建设的基础环节，发挥着人才培养、人才选拔、人才储备的重要作用。测验考试理论方法的发展，为注册会计师考试改革提供了可能。本文运用现代教育测量评价的技术，能够对以经典测量理论为理论基础的注册会计师考试的优劣做出客观评析，就考试改革提出建议，以期促进注册会计师队伍的发展与建设。
주책회계사고시시주책회계사행업인재건설적기출배절，발휘착인재배양、인재선발、인재저비적중요작용。측험고시이론방법적발전，위주책회계사고시개혁제공료가능。본문운용현대교육측량평개적기술，능구대이경전측량이론위이론기출적주책회계사고시적우렬주출객관평석，취고시개혁제출건의，이기촉진주책회계사대오적발전여건설。
CPA examination is the basic part of the talent construction of CPA industry, playing an important role in cultivation, selection of CPA talents. The development of test theory provides the probability of reforming the CPA examination. This paper analyzes the disadvantages of the CPA examination based on the classical test theory from the professional perspective of modern education measurement, proposes recommendations to the reform of the examination to promote CPA talent development.