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世界各国会计职业的历史经验表明,注册会计师事业的发展离不开相应法律的建立和健全。本文试图就中日两国的注册会计师法进行比较,以期得到一些有益于我国注册会计师事业发展的启迪。 一、立法背景的比较 党的十一届三中全会以后,党和政府把工作重点转移到经济建设上来,并实行了改革开放政策,外商投资企业大量涌现,促成了我国注册会计师制度的恢复和重建。1980年12月,财政部颁发了《关于成立会计顾问处的暂行规定》,随之各地会计师事务所相继成立。1985年,注册会计师审计被载入了《会计法》;1986年7月,国务院颁布了新中国第一部注册会计师法规—《中华人民共和国注册会计师条例》。这些法律、法规对建立和发
The historical experience of accounting profession in various countries in the world shows that the development of CPA can not be separated from the establishment and improvement of corresponding law. This article attempts to compare the CPA law between China and Japan, in order to get some inspiration for the development of CPA in our country. I. Comparison of Legislative Background After the Third Plenary Session of the Eleventh Central Committee of the Party, the Party and the government shifted their focus to economic construction and implemented the policy of reform and opening up. The large number of foreign-invested enterprises emerged and contributed to the recovery of China’s CPA system and reconstruction. December 1980, the Ministry of Finance issued the “Interim Provisions on the Establishment of Accounting Consultants,” followed by accounting firms all over the country have been established. In 1985, the certified public accountant audit was included in the “Accounting Law”; in July 1986, the State Council promulgated the first Chinese CPA Law - “The People’s Republic of China Certified Public Accountants Ordinance.” These laws and regulations on the establishment and development