一、关于注册会计师在社会主义市场经济中的地位、作用问题(一)发展注册会计师是建立和发展社会主义市场经济体制的客观要求党的十四大提出了建立社会主义市场经济体制的目标.社会主义市场经济,就是要使市场在国家宏观调控下,对资源配置起基础性调节作用,使经济活动遵循价值规律的要求,适应供求关系的变化,通过竞争机制的功能,把资源配置到效益较好的环节中去,激励整个经济的活力,从而使社会资源象商品一样进入市场,实现公平竞争.要实现市场公平竞争原则,就要建立真实的、客观的评价经济效益的公证制度,这就是世界上通行的注册会计师制度.从当前我国企业实际情况来看,要建立以公有制为主体、多种经济成份发展的社会经济结构,实行投资主体多元化和利益分割多元化,实行政企分开,所有权同经营权分离,发展混合经济实体,就必须明确产权关系.对企业的财务会计报表审核工作,今后必然要按照国际惯例,逐步转变为由注册会计师社会监督者承担,实行中介鉴证、监督、服务.特别是股份制企业、外商投资企业、联营企业,其财务必须公开,企业股东、债权人、多方利益相关者以及成千上万潜在投资者对企业财务状况的信赖程度,主要取决于注册会 First, the CPA status in the socialist market economy, the role of (a) the development of CPA is to establish and develop the socialist market economy, the objective requirements of the party’s 14 proposed the establishment of a socialist market economic system goals. In a socialist market economy, we must make the market play a fundamental regulatory role in the allocation of resources under the macro-control of the state so that the economic activity follows the requirements of the law of value, adapt to changes in the supply-demand relationship, allocate resources to benefits through the function of competition mechanisms Better links to stimulate the vitality of the economy as a whole so that social resources can enter the market like goods and achieve fair competition .To achieve the principle of fair competition in the market, it is necessary to establish a true and objective notary system for evaluating economic benefits. Is the world’s CPA system.From the actual situation of enterprises in our country, it is necessary to establish a social and economic structure with public ownership as the mainstay and a variety of economic components, diversify the investment body and diversify the benefits, , Separation of ownership from management rights and development of mixed economic entities must be clearly defined The right to audit the financial and accounting statements of enterprises in the future will inevitably be in accordance with international practice, and gradually be changed to be assumed by the CPA social supervisors, the introduction of intermediary authentication, supervision and service, especially joint-stock enterprises, foreign-invested enterprises, joint ventures, Its finances must be made public, and the level of trust that corporate shareholders, creditors, multi-stakeholder parties and tens of thousands of potential investors have on the financial position of the business depends primarily on the registration