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世界上注册会计师行业从产生到现在已有200多年的历史,中国注册会计师行业虽在20世纪初就诞生了,但真正的发展是在改革开放之后,20年来,中国的注册会计师行业得到了很大的发展,对中国市场经济的建立和发展发挥了重要作用,但与国外注册会计师行业相比,还存在较大的差距,认真研究国外注册会计师行业的管理体制,学习国外的先进经验,对于促进中国注册会计师的发展很有意义。
The CPA profession in the world has been in existence for more than 200 years now. Although the Chinese CPA profession was born at the beginning of the 20th century, the real development took place after the reform and opening up. In the past 20 years, the Chinese CPA industry has gained a lot of experience Great development has played an important role in the establishment and development of China’s market economy. However, compared with the overseas certified public accountant industry, there is still a big gap. The management system of the CPA profession abroad should be carefully studied and the advanced foreign experience should be learned. It is very significant to promote the development of CPA in China.