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注册会计师执业质量是注册会计师职业的生命,关系到我国注册会计师行业的生存和发展,影响着我国资本市场的建设和市场经济建设的完善,因此,改善和提高注册会计师执业质量对我国的社会和经济的和谐发展至关重要。我国注册会计师行业是在改革开放和社会主义市场经济建立、发展和完善中产生、发展起来的,其执业质量受到来自多方面的各种因素的影响,呈现出多元化的现象。
The CPA’s practicing quality is the life of the CPA profession and the survival and development of the CPA industry in our country, which affects the construction of our country’s capital market and the improvement of the market economy. Therefore, improving and enhancing the CPA’s quality of practice to our society and The harmonious development of economy is crucial. The CPA profession in our country originated and developed during the process of reform and opening up and the establishment, development and perfection of the socialist market economy. The quality of its practice is affected by various factors from many aspects and shows a diversified phenomenon.