随着社会主义市场经济体制的不断发育和完善,企业改制、公司上市、资产评估、土地拍卖、企业破产、银行向法人贷款等一系列经济活动都离不开会计师事务所、审计事务所、拍卖事务所、土地评估事务所、金融资产评估事务所等经济鉴证类社会中介机构的评估、验资、审计活动。由于这类中介机构具有依靠知 Along with the constant development and improvement of the socialist market economic system, a series of economic activities such as enterprise restructuring, corporate listing, asset appraisal, land auction, corporate bankruptcy and bank loans to legal persons are inseparable from accounting firms, auditing firms and auctions Firms, land assessment firms, financial assets assessment firm and other economic appraisal class social intermediary agencies assessment, capital verification and auditing activities. Due to such intermediaries have to rely on knowledge