금융자격과 금융교육: 공인회계사 재무관리 시험과목 분석

Abstract

The importance of financial industry and financial education is growing under the capitalism economic system. Vitalized financial education is critical to economic growth and improving the quality of life. Research on financial education through the related certification (or qualification) system is a helpful research method because education is significantly influenced by the certification system. However, careful consideration over the certification system takes precedence in order to use this method relevantly. There are the ‘national qualification’ and the ‘private qualification’. The private qualification is comprised of the ‘registered qualification’ and the ‘approved qualification’ which is similar to the national qualification in terms of the level of management. 598 qualifications among the national qualifications and the approved private qualifications are given academic credits according to the law. Credits- recognized qualifications are classified into 20 areas and 15 levels. CPA is the biggest credits-recognized financial-related qualification. Financial test subject in CPA examination is financial management. This study analyzes the sub sectoral question trend and the score of the total and successful applicants. I found the following suggestion and implication. First, it is desirable to increase the relative weight of corporate finance and to decrease the weight of investments when we consider the legislative intent of the CPA act and its implementing ordinances. Second, the applicants should prepare for financial management subject test though the weight is not high in the first test. The difference between the average score of total applicants and that of successful applicants is biggest in the financial management among the total five test subjects in the second test. It is useful information in the course of business education.