Intermediate Accounting Professional Qualification Examination Syllabus: Economic Law

Author: National Accounting Professional Qualification Examination Leading Group Office
Publisher:
Publish Date: 2007-01-01
Features: According to the "Provisional Regulations on the Accounting Professional Qualification Examination" jointly issued by the Ministry of Finance and the Ministry of Personnel (No. 11, Caiku [2000]) and the "Notice on Adjusting the Subjects of the Accounting Professional Qualification Examination and Related Issues" jointly issued by the General Office of the Ministry of Finance and the General Office of the Ministry of Personnel (No. 25, Caobangku [2004]), the subjects of the intermediate accounting professional qualification examination were adjusted to three subjects: Intermediate Accounting Practice, Financial Management, and Economic Law starting from 2005; the subjects of the primary accounting professional qualification examination remained two subjects: Primary Accounting Practice and Basic Economic Law. In accordance with the "Enterprise Accounting Standards" and "Enterprise Accounting Standards Application Guide" issued by the Ministry of Finance in 2006, as well as the relevant economic legal systems, the National Accounting Professional Qualification Examination Leading Group Office organized experts to comprehensively revise the syllabi for the primary and intermediate accounting professional qualification examinations, which were then approved by the Ministry of Personnel. The syllabi for the primary and intermediate accounting professional qualification examinations are the national unified standards for evaluating the professional qualification levels of accounting personnel and the basis for setting examination questions for the National Accounting Professional Qualification Examination. The syllabus for the primary accounting professional qualification examination includes the "Syllabus for Primary Accounting Practice Examination" and the "Syllabus for Basic Economic Law Examination." The syllabus for the intermediate accounting professional qualification examination includes the "Syllabus for Intermediate Accounting Practice Examination," the "Syllabus for Financial Management Examination," and the "Syllabus for Economic Law Examination." The syllabi for the primary and intermediate accounting professional qualification examinations consist of "Basic Requirements" and "Examination Content." The "Basic Requirements" section primarily introduces the expected level of knowledge for examinees regarding the examination content, including three levels: "Master," "Familiar," and "Understand." For "Master" content, examinees are expected to have a comprehensive and systematic grasp of the relevant knowledge points and be able to analyze, judge, and handle related practical issues; for "Familiar" content, examinees are expected to have an accurate understanding of the relevant knowledge points and be able to solve and handle related practical issues; for "Understand" content, examinees are expected to have a general understanding of the relevant knowledge points. The "Examination Content" section primarily determines the scope of the examination, introduces the relevant knowledge points and related legal and regulatory provisions, and provides necessary explanations for some knowledge points. During their preparation for the examination, examinees should fully master the "Examination Content" within the scope determined by the syllabus while also familiarizing themselves with the laws, regulations, standards, systems, and relevant provisions involved in the "Examination Content." The examination content introduced in the syllabi for the primary and intermediate accounting professional qualification examinations is applicable to the National Accounting Professional Qualification Examination. Examinees should take the syllabus as the standard, and discussions on views inconsistent with the syllabus will not be entertained.