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党的十八届三中全会要求激发社会组织活力,发挥社会组织在国家治理中的作用。注册会计师行业组织是社会组织的一种,伴随着注册会计师行业的壮大而逐步成长。理性认识注册会计师行业组织的本质属性是充分发挥其在注册会计师行业发展中重要作用的前提。社会契约理论是西方社会学的经典理论,为我们认识注册会计师行业组织的本质属性提供了很好的视角。
The Third Plenary Session of the 18th CPC Central Committee called for stimulating the vitality of social organizations and giving play to the role of social organizations in state governance. CPA industry organization is a social organization, along with the growth of the CPA industry and gradually grow. A Rational Understanding of the Essential Attributes of Certified Public Accountant Industry Organization is the Premise to Give Full Play to Its Important Role in the Development of Certified Public Accountants Industry. Social contract theory is a classic theory of Western sociology, which provides a good perspective for us to understand the essential attributes of CPA industry organizations.