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一、注册会计师事业的发展情况和前景 1980年12月25日财政部发布关于成立会计顾问处的暂行规定后,注册会计师制度开始重建。大约在1978年下半年就开始酝酿在上海、北京进行试点。1981年元旦,上海会计师事务所正式成立,从这时算起,已将近九年。1985年3月公布的《会计法》确认了注册会计师的法律地位。1986年《中国注册会计师条例》公布以后,会计师事务所的发展加快,尤以沿海一些省市发展更快一些。据统计,全国现有会计师事务所303家,如包括分所则超过500家,有注册会计师8719人(不含未向财政部备案的),全体从业人员近一万人。为了维护职业权益,交流工作经验,增进国内外交往,促进事业发展,1988年11月成立了全国注册会计师协会,接着,一些省市自治区也先后成立协会。
First, the development of CPA career and prospects December 25, 1980 Ministry of Finance issued an accounting advisory on the establishment of Interim Provisions, the CPA system began to rebuild. About the second half of 1978 began brewing in Shanghai, Beijing pilot. New Year’s Day in 1981, the Shanghai accounting firm was officially established, from now on, it has been nearly nine years. The Accounting Law promulgated in March 1985 confirmed the legal status of certified public accountants. After the promulgation of the “Chinese Certified Public Accountants Ordinance” in 1986, the development of accounting firms accelerated, especially in some coastal provinces and municipalities. According to statistics, there are 303 existing accounting firms nationwide, including more than 500 branch offices, 8719 certified public accountants (excluding those not filed with the Ministry of Finance) and nearly 10,000 employees. In order to safeguard the rights and interests of the profession, exchange work experiences, enhance exchanges at home and abroad, and promote career development, the National Institute of Certified Public Accountants was established in November 1988, followed by the establishment of associations of some provinces, autonomous regions and municipalities.