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读了国务院颁布的《中华人民共和国注册会计师条例》(以下简称《条例》),感到欢欣鼓舞!这是新中国的第一个有关注册会计师的《条例》,它的内容非常周密、完备、细致,是总结了几年来的实践经验,经过反复研究讨论而制订的。在我国对内搞活经济、对外实行开放的方针下,中外合资、合作以及外资企业日渐增多,联营公司、集团公司以及各种股份公司蓬勃发展,他们都要求注册会计师为他们服务。还有许多企业和经济组织,在加强经营管理,提高经济效益等方面,也期待注册会计师能为之提供咨询。因此,近年来注册会计师和会计师事务所有了很大发展。为了适应这种蓬勃发展的形势,就必须制定一个全国统一的法规,以便有法可依,有章可循。所以,《条例》的颁布,不仅必要,而且非常及时。
It was a great joy to read the Regulations of the People’s Republic of China on Certified Public Accountants promulgated by the State Council! This is the first “Regulations” of CPA in New China, and its content is very thorough, complete and meticulous , Is a summary of the past few years of practical experience, after repeated study and formulation. Under the policy of invigorating the economy internally and opening up to the outside world, Sino-foreign joint ventures, cooperation and foreign-funded enterprises are increasing day by day. Associated companies, group companies and various joint-stock companies are flourishing. All of them require certified public accountants to serve them. There are many enterprises and economic organizations, in strengthening management, improve economic efficiency and other aspects, but also look to certified public accountants can provide advice. Therefore, in recent years certified public accountants and accounting firms have made great progress. In order to adapt to this booming situation, we must formulate a unified national law so that we can have laws to follow and follow. Therefore, the promulgation of the “Regulations” is not only necessary but also very timely.