전산세무회계관련 자격시험 제도의 개선에 관한 연구

The qualifying examinations related to the Computer-Aided Tax Accounting is now executed and are divided into, in large parts, the national technical skill qualification, nationally certified qualification, and private qualification. The qualifications become widespread, so that this study is designed to suggest direction to solve referred problems in order to develop the system for the qualifying examinations and make better use of the qualifications. First, the field training based on practical work instead of education mainly about theory is needed to be offered to students in characteristic high schools(for commerce) and commercial colleges so that professional accountants who can be easily adapted to business circumstances will be produced. Second, after hiring certified employees by acquiring the qualifications who can offhand deal with general affairs, companies should offer them certain incentives to secure easily outstanding workforce, and treat them as semi-experienced staffs without providing a period of training and apprenticeship. Third, the system for the qualifying examinations must be improved if organizers of the tests have to make an effort to find a way for students who have the qualifications to be able to make academic units through the academic credit bank system and also to give them more points than currently accepted. Fourth, all test-takers should be offered appropriate environment of examination rooms in which they take a test. Organizers of the tests have to do their best to maintain good quality of the environment of the examination rooms so that test-takers may not be at disadvantage due to uncomfortable computing environment, for each test is executed all over the country in the same time. Also, if nonscheduled tests are adopted in addition to existing permanent tests to provide test applicants with convenience, it will be a positive chance to increase the number of test applicants. Fifth, to raise pass rates, the level of difficulty of the test, according to each grade of qualification, should be adjusted through changing to the tendency which is setting test questions by using an item pool system. For test applicants who take lower level tests, whether or not to include questions which don't apply to them but only to higher level test-takers often determines the outcome and even the pass rate of the tests. In conclusion, test questions are needed to be set appropriately for test-takers to be able to acquire the qualifications if their capability is above the standard decided by each grade of qualifications so that they may not consider the tests as testing to failure. Besides, organizers of tests should prevent making the tests fall to a means of profitable business, not measuring proficiency of test-takers and try to set test questions from item pool so as to settle acceptable standard for test-taker's passing the test.