一、注册会计师行业蓬勃发展但事务所内部治理现状不容乐观从八十年代初恢复注册会计师制度算起,我国会计师事务所的成立发展不过短短二十多年。在此期间,我国注册会计师行业的发展走过了许多发达市场经济国家数十年要走的路,显现出蓬勃发展之势,在国民经济建设、国有企业改革 First, the CPA industry booming, but the internal governance of the firm is not optimistic about the status quo Since the early eighties recover CPA system, accounting firm in China but the establishment of the development of just over 20 years. During this period, the development of CPA industry in our country has gone through the road that many developed market economy countries have to go for decades, showing the trend of vigorous development. In the course of national economic construction, the reform of state-owned enterprises