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1980年,财政部发布《关于成立会计顾问处的暂行规定》,标志我国注册会计师职业开始复苏。30多年以来,注册会计师行业经过恢复重建和不断发展,取得了显著成绩,注册会计师行业在会计信息质量鉴证、维护市场经济秩序方面发挥了巨大作用。但通过近期对烟台、青岛14家中小型会计师事务所检查发现,内部治理机制不完善、执业质量偏低、执业范围单一、低价承揽业务等现象比较突
In 1980, the Ministry of Finance issued Interim Provisions on the Establishment of Accounting Advisory Services, marking the beginning of the recovery of the CPA profession in China. Over the past 30 years, the CPA profession has achieved remarkable success after its restoration, reconstruction and continuous development. The CPA industry has played an important role in the quality assurance of accounting information and in maintaining the order of the market economy. However, through the recent inspection of 14 small and medium-sized certified public accountants in Yantai and Qingdao, it was found that the internal governance mechanism is imperfect, the quality of practicing is low, the scope of practice is single, and the contract business with low prices is rather contradictory