記帳士之證照取得與其專業性關聯之探討

本研究主要是探討通過考試之記帳士與依記帳士法第三十五條規定換領記帳士證書充任記帳士之記帳及報稅代理業務人在執業水準、專業品質是否有明顯的認知差異程度，及報稅代理人在執業環境上所要面對的責任風險、應有的服務態度及整體形象提昇是否也有不同的認知差異程度。根據問卷統計分析結果，獲得下列結論：一、對通過考試之記帳士與依記帳士法第三十五條規定換領記帳士證書充任記帳士之記帳及報稅代理業務人，在執業水準的認知程度上是有顯著差異。二、對通過考試之記帳士與依記帳士法第三十五條規定換領記帳士證書充任記帳士之記帳及報稅代理業務人，在專業品質的認知程度上是有顯著差異。三、對通過考試之記帳士與依記帳士法第三十五條規定換領記帳士證書充任記帳士之記帳及報稅代理業務人，在執業責任的認知程度上是有顯著差異。四、對通過考試之記帳士與依記帳士法第三十五條規定換領記帳士證書充任記帳士之記帳及報稅代理業務人，在服務態度的認知程度上是有顯著差異。五、對通過考試之記帳士與依記帳士法第三十五條規定換領記帳士證書充任記帳士之記帳及報稅代理業務人，在整體形象的認知程度上是有顯著差異。由上可知，不同背景的受測者對取得記帳士資格在執業水準、專業品質、責任風險與應有的服務態度上能有助於提昇記帳士整體形象均表認同看法。因此，建立專門職業證照是先進民主國家對具有專業技術人員的一項肯定作法，一門職業或行業能否得到社會大眾的肯定，是有賴於證照資格的取得能否符合社會需求，目前證照制度的建立只有考試一法最能彰顯專業的公正性，而證照制度的背後，專業也是一項經驗的累積，只有豐富的經歷才能彰顯專業證書的公義性，惟有專業證照與經驗技能二者相輔相成，方能稱得上是專門職業技術人員。

關鍵字

記帳士；記帳及報稅代理業務人；專業證照

並列摘要

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.