注册会计师被誉为不吃“皇粮”的“经济警察”。随着社会主义市场经济的发展和改革开放的深入 ,注册会计师行业有了长足的发展 ,逐步进入了法制化、规范化轨道。但在近几年的执业过程中 ,注册会计师执业中也暴露出了一些亟待解决的问题。一、注册会计师队伍结构不合理有资料统 CPA is hailed as “economic police” who do not eat “royal grain.” With the development of the socialist market economy and the deepening of reform and opening up, the CPA industry has made great strides and gradually entered the legal and standardized track. However, in practice in recent years, CPA practice also exposed some problems to be solved. First, the structure of certified public accountants unreasonable information system