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发展是硬道理,是会计与注册会计师行业适应形势、迎接挑战、取得进步的关键。总的来讲,未来一段时期要通过不断深化改革,推进体制、机制和理论创新,加速我国会计和注册会计师行业法制化、现代化、信息化、国际化进程,建立适应社会主义市场经济发展要求的会计体系和注册会计师体系。如果说改革开放特别是“两则”、“两制”的发布实施,使中国会计和注册会计师事业走在国内经济改革前列的话,那么,中国会计和注册会计师事业要在今后10-20年内,走在我国经济与国际接轨的前列,更好地推动、促进、服务中国走向世界。实现
Development is the last word, accounting and CPA industry to adapt to the situation, meet the challenges and make progress. In general, in the next period of time, it is necessary to speed up the process of legalization, modernization, informatization and internationalization of China’s accounting and CPA industries through deepening reforms, pushing forward institutional, institutional and theoretical innovations, and establishing a system that meets the requirements of the socialist market economy Accounting System and Certified Public Accountant System. If we say that the reform and opening up, especially the promulgation and implementation of the “two systems” and “two systems”, will enable China’s accounting and CPA businesses to take the forefront of the domestic economic reform, then the accounting and CPA work in China should be carried out in the next 10 - Within 20 years, walk in the forefront of China’s economy with international standards and better promote, promote and serve China’s going to the world. achieve