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      注冊會計師歷年考試通過人數

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      發布時間:2019年05月31日 13:04:22 來源:環球網校 點擊量:

      【摘要】由中國注冊會計師協會近日發刊的注冊會計期刊中刊登了“注冊會計師考試歷年考試通過人數”,文中介紹了注冊會計師考試近五年的考試通過率和各科目的報名及合格率,對具體的合格率進行了量化分析,詳情如下:

      (一)總體情況從考試結果看,2018年專業階段考試6個科目平均合格率為27.93%,比2017年提高了2.66%。綜合階段考試有1.95萬人通過并取得全科合格證書,合格率83.74%,比2017年提高了2.08%。2013-2018年,專業階段考試的出考科次、合格科次逐年增加;除2014年,6個科目的平均合格率保持在20%-30%水平,并持續小幅增長。5年間,單科合格人數、專業階段合格人數也都保持上升趨勢。

      1.專業階段考試按照合格科次與出考科次的比值測算,2018年專業階段考試6個科目的平均合格率為27.93%,約有24.30萬人取得至少1個科目的單科合格成績,比2017年增加了7.54萬人,增幅44.97%。總合格科次為37.75萬,比2017年增加了11.57萬,增幅44.19%。有3.04萬人累計通過專業階段6科考試,取得專業階段考試合格證書,比2017年增加了9713人,增幅46.88%。2018年一次性通過專業階段6科考試的有363人,比2017年增加了117人。

      2013-2018年,專業階段考試的6個科目的單科合格率均不同程度上升。其中,“審計”、“稅法”、“公司戰略與風險管理”3個科目的單科合格率總體上升趨勢較為明顯。5年間,“審計”的單科合格率提高了11.92%,“稅法”的單科合格率提高了10.82%,“公司戰略與風險管理”的單科合格率提高了9.49%。而“會計”的年均合格率相對最低,僅為18.11%;“經濟法”的年均合格率相對最高,為25.73%。

      2.綜合階段考試2018年有19486人通過綜合階段考試并取得全科合格證書,按照合格人數與出考人數的比值測算,合格率為83.74%。2013-2018年,相比專業階段考試單科平均合格率不足30%,綜合階段考試合格率一直保持較高水平。這主要是由于綜合階段考試和專業階段考試的測試目標和測試重點有所不同,考生對考試所需知識的掌握程度也不同。兩個階段考試的結果存在呈現特點和趨勢的合理性差異。

      注冊會計師歷年考試通過人數1

      (二)考生類別統計分析表明,專業階段考試的合格率與考生的專業背景、專業基礎、報考和出考意愿、職業發展需求,以及報考人數存在一定的關聯,其中,報名人數較多的群體,其合格率略低于報名人數較少的群體。而綜合階段考試報考的前提是通過專業階段考試,參加綜合階段考試的考生的專業基礎相近,其合格率與考生專業背景等因素的關聯性小。分析表明:1.來自會計師事務所的考生,其專業階段和綜合階段的合格率均明顯高于其他類別考生。

      2.學歷高的考生報考人數不多,總體合格率相對較高,例如,專業階段考試中具有碩士研究生學歷的考生合格率相對略高;綜合階段考試中具有博士研究生學歷的考生合格率相對略高。

      3.會計審計類專業的考生報考人數遠高于其他專業背景考生,其合格率沒有明顯差異,專業階段考試中財經類專業的考生合格率相對略高;綜合階段考試中財經類專業和非財經類專業的考生合格率相近,均高于會計審計類專業的考生。

      4.男性考生的合格率在專業階段考試中略高于女性考生,在綜合階段考試中兩者相差不大。

      5.專業階段考試中26-30歲的考生合格率相對略高;綜合階段考試中25歲以下的考生合格率相對略高。

      注冊會計師歷年考試通過人數2

      2019注冊會計師報名已結束,環球網校為廣大考生提供“ 免費預約短信提醒 ”服務,免費開通該服務后即可收到準確的各省2019年注冊會計師準考證打印提醒,考試時間提醒等信息。

      以上是注冊會計師歷年考試通過人數,更多注冊會計師各科目高頻考點、知識點講義和模擬試題等免費資料,請點擊“免費下載”后進入頁面領取。

      掃一掃二維碼關注注冊會計師微信公眾號,更多2019年注冊會計師資訊搶先獲得!

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