Accounting

Author: Qian Fengsheng / Li Jiangping (Editor-in-Chief)
Publisher:
Publish Date: 2005-04-01
Features: The development and improvement of the market economy require a highly skilled team of economic intermediaries. As an important component of this team, the growth, expansion, and institutional development of the certified public accountant (CPA) profession play a significant supporting role in the development of China's market economy. China's national leaders have once said that the CPA profession is a cause that will endure for generations. The high expectations and evaluation of the CPA profession by national leaders from a strategic perspective are unprecedented. This serves as both a and encouragement to CPAs, as well as the highest honor bestowed upon them. Nearly two decades have passed since China's revival of the CPA profession, and CPA institutions and the practicing CPA workforce have rapidly grown and strengthened. The rapid development of CPA practitioners is truly astonishing. With the swift growth of China's economy, especially against the backdrop of the WTO, the pace of economic globalization has accelerated, and China's economy has increasingly integrated into the global economic tide. In this process, the development of the CPA workforce (including both quantity and quality) has become increasingly important. However, in reality, the current CPA workforce in China, measured by both quantity and the quality of practitioners, falls short of meeting the urgent needs of China's rapidly developing economy in aligning with international standards. Fortunately, due to the nature of the CPA profession and its growing importance in China's national economy, hundreds of thousands of new entrants join the ranks of those preparing for the CPA exam each year, forming a vast pool of talent. Many outstanding university graduates are also eager to pursue the CPA profession. This has provided the Chinese CPA industry with a steady supply of new talent. However, the requirements for CPA practice in China are stringent, and passing the CPA exam to obtain the CPA qualification certificate is the threshold for becoming a CPA. As a result, the competition for the exam is extremely fierce each year, with only a handful of hundreds of thousands of candidates achieving their goals. The reasons for this are multifaceted. Among them, not choosing a suitable study guide tailored to individual exam needs is also a significant factor. Shanghai University of Finance and Economics Press has organized experienced faculty from the CPA exam preparation program at Shanghai University of Finance and Economics. Keeping pace with the times and the evolving CPA exam trends, the press annually revises and compiles the companion study guide for the CPA National Unified Examination, titled "Mastering the CPA Exam Without a Teacher." The authors of this series are mostly top-tier educators in the field of CPA training, possessing both deep theoretical expertise and practical knowledge of CPA operations. For a long time, they have remained dedicated to teaching at the frontline, training hundreds of thousands of students annually, and have made significant contributions to cultivating outstanding CPA talent. Therefore, it is only natural for them to author CPA preparation materials.