一、认清形势、积极联合 两会联合是建立社会主义市场经济体制的客观需要,也是加快注册会计师事业发展的内在要求。党的十四届五中全会和全国人大八届四次会议提出要实现两个根本性转变。实现这两个根本转变,要靠深化改革,理顺经济关系, First, clearly understanding the situation and actively unifying the two associations is an objective need to establish a socialist market economic system. It is also an inherent requirement for accelerating the development of certified public accountants. The Fifth Plenary Session of the 14th Central Committee of the Party and the Fourth Plenary Session of the Eighth National People’s Congress proposed that two fundamental changes should be realized. To achieve these two fundamental changes, we must rely on deepening reforms, rationalizing economic relations,