| Summary: | 碩士 === 中原大學 === 會計研究所 === 97 === The purpose of this study is to explore if there are significant differences in the level of understanding and awareness concerning the standard of practice, professional quality, the liability of risks facing in practicing bookkeeping and the tax return filing agent, the proper attitude of service, and the enhancement of overall image between the Certified Public Bookkeepers who passed the examination and those who applied and received the Certificate to serve as Bookkeeper and Tax Return Filing Agent in accordance with Clause 35, the Law of Certified Public Bookkeeper.
The following conclusions are generated from the statistical analysis results of questionnaire:
First, there are significant differences in the level of understanding and awareness concerning the standard of practice between the Certified Public Bookkeepers who passed the examination and those who applied and received the Certificate to serve as Bookkeeper and Tax Return Filing Agent in accordance with Clause 35, the Law of Certified Public Bookkeeper.
Second, there are significant differences in the level of understanding and awareness concerning the professional quality between the Certified Public Bookkeepers who passed the examination and those who applied and received the Certificate to serve as Bookkeeper and Tax Return Filing Agent in accordance with Clause 35, the Law of Certified Public Bookkeeper.
Third, there are significant differences in the level of understanding and awareness concerning the liability of risks facing in practicing bookkeeping and tax return filing agent between the Certified Public Bookkeepers who passed the examination and those who applied and received the Certificate to serve as Bookkeeper and Tax Return Filing Agent in accordance with Clause 35, the Law of Certified Public Bookkeeper.
Fourth, there are significant differences in the level of understanding and awareness concerning the proper attitude of service between the Certified Public Bookkeepers who passed the examination and those who applied and received the Certificate to serve as Bookkeeper and Tax Return Filing Agent in accordance with Clause 35, the Law of Certified Public Bookkeeper.
Fifth, there are significant differences in the level of understanding and awareness concerning the overall image between the Certified Public Bookkeepers who passed the examination and those who applied and received the Certificate to serve as Bookkeeper and Tax Return Filing Agent in accordance with Clause 35, the Law of Certified Public Bookkeeper.
The aforementioned survey and analysis results indicate that people of diverse backgrounds agree that the acquisition of the qualification of Certified Public Bookkeeper enhances the overall image of bookkeepers in the standard of practice, professional quality, the liability of risks facing in practicing bookkeeping and the tax return filing agent, and the proper attitude of service.
Therefore, the establishment of specialized professional certification is a positive practice to the professional and technical personnel in the democratic and developed countries. The affirmation of a profession or a trade by the public depends whether the acquisition of certificate or license meets social needs. Currently, the examination is the only way that demonstrates impartiality of profession in the establishment of licensing system. Behind the license system, a profession is also the accumulation of experience. Only the rich experience manifests the justice of professional certificate, and the professional certificate and the experience as well as skills compliment each other to be worthy of the name of specialized professional and technical personnel.
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