注册会计师行业经过近20年的发展,已经成为我国经济生活中一个非常重要的角色,越来越引起人们的关注。随着我国市场经济体制初步建立,各项法律、法规尚不健全,注册会计师行业存在行业诚信度不高、行业恶性竞争普遍、执业环境不佳等问题,严重损害了行业形象。 After nearly 20 years of development, the certified public accountant profession has become a very important part in our country’s economic life and attracts more and more attention. With the initial establishment of China’s market economy system, various laws and regulations are still not perfect. There is a problem in the CPA industry such as low industry integrity, widespread vicious competition in the industry and poor practicing environment, which have seriously damaged the industry’s image.