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一、发展前景光明 我国注册会计师事业在发展中虽然存在很多困难和问题,但它的发展前景是十分光明的。这是它在市场经济运行中所处的特殊地位和作用以及其光荣而又艰巨的任务所决定的。随着市场经济的发展和现代企业制度的建立,政企要分开,政府不再象以往那样直接干预企业,企业的正常发展除了自我约束以外,主要是由超脱经济利害关系之外的具有第三者独立地位,能持客观公正的社会中介机构中的注册会计师来进行监督。凡是市场经济比较发达的国家,对注册会计师事业都是十分重视的,世界上市场经济最发达的美国,当其注册会计师协会成立100周年时,当时的美国总统里根曾发去贺电,贺电中说“离开了注册会计师,我们的经济将会萎缩,我们的金融证券市场将会土崩瓦解”。在世界上,注册会计师和律师、医师、建筑师一起被视为最受人尊敬的神圣职业。在我国,党和政府也十分重视注册会计师事业,提出要大力发展会计师事务所,要发展30万注册会计师。中央领导多次指出,注册会计师是市场经济的奠基,事关千秋万代,注册会计师和事务所必
First, the development of bright prospects Although China’s CPA career in the development of many difficulties and problems, but its development prospects are very bright. This is determined by its special status and role in the operation of the market economy and its glorious but arduous task. With the development of the market economy and the establishment of a modern enterprise system, the government and enterprises should be separated from each other. The government no longer intervenes directly as before. In addition to self-restraint, the normal development of enterprises is mainly caused by the third Independent status, can hold a fair and impartial social intermediary in the CPA to monitor. All countries with relatively developed market economy have attached great importance to the CPA business. When the United States, the most developed market economy in the world, celebrated the 100th anniversary of the founding of its Institute of Certified Public Accountants, Reagan, then president of the United States, sent a telegram of congratulation on the telegram. “Left the CPA, our economy will shrink, and our financial securities market will fall apart.” In the world, certified public accountants and lawyers, physicians, architects together as the most respected divine profession. In our country, the party and the government also attach great importance to the CPA career, proposed to vigorously develop the accounting firm, to develop 300,000 certified public accountants. Central leaders have pointed out on many occasions that a CPA is the foundation of a market economy and will be of great significance to all generations of generations of CPA and CPA