笔者认为,《国家会计资格评价体系纲要》(以下简称《纲要》)的框架结构应包括以下十项基本要求:1.会计资格评价性质制定《纲要》,必须准确地对会计资格评价进行定义。会计资格评价是根据社会对会计人才的需求,运用科学的方法,客观公正地鉴定不同层次和类别 The author believes that the framework of the “Outline of National Accounting Qualification Evaluation System” (hereinafter referred to as the “Outline”) framework should include the following 10 basic requirements: 1. The nature of accounting qualification evaluation The development of the “Outline”, we must accurately define the accounting qualification. Accounting qualification evaluation is based on the social needs of accounting personnel, the use of scientific methods, objective and fair identification of different levels and categories