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本文拟从历史出发来探讨中国证券市场和注册会计师行业的联系。证券市场促进了注册会计师行业队伍的迅速扩大,加速了注册会计师行业的规范化;注册会计师在在证券市场中提供鉴证和咨询服务,降低信息风险,客观上起到了监督作用,维护了证券市场秩序。正确认识两者的关系,有利于促进中国证券市场规范建设和注册会计师执业质量的提高。
This article intends to explore from the history of China’s securities market and the CPA profession contacts. The securities market promoted the rapid expansion of the CPA profession team and accelerated the standardization of the CPA industry. CPA objectively played a supervisory role in providing forensic and consulting services in the securities market to reduce the information risk, and safeguarded the order of the securities market. Correct understanding of the relationship between the two is conducive to promoting the normative construction of China’s securities market and CPA practitioners to improve the quality of practice.