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自八十年代初期恢复注册会计师制度以来,注册会计师事业有了很大的发展,注册会计师和会计师事务所不仅在数量上增加了不少,而且在执业的质量上也有了相当程度的提高,基本上适应了经济发展特别是对外开放和引进外资的需要.但是从目前的实际情况来看,要发展我国的注册会计师事业,要使我国的注册会计师事业既能满足和适应经济发展的需要.又能参加国际会计市场的竞争,问题还不少.本文仅对当前注册会计师制度上存在的问题和发展我国注册会计师事业所应采取的对策,提出一些不成熟的看法.
Since the restoration of CPA system in the early 1980s, CPA has undergone great development. CPA and CPA have not only increased in quantity, but also improved the quality of practicing. The basic To adapt to the economic development, especially the needs of opening up to the outside world and the introduction of foreign capital.But from the current actual situation, to develop our country’s CPA career, to make our country’s CPA can not only meet and adapt to the needs of economic development. Can participate in the international accounting market competition, the problem is still a lot less.This article only on the current problems of the CPA system and the development of China’s CPA should take countermeasures, put forward some immature opinions.