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产生于十八世纪初叶的注册会计师制度,经历了两个多世纪的风雨,从1720年英国出现第一个注册会计师起,到今天已发展成为一种世界性的专门职业、市场经济发达国家历久不衰的第三产业的重要门类。这一历史证明,注册会计师制度符合市场经济发展规律的内在要求;注册会计师是一项为市场经济需求的、有生命力、有前途的光荣职业。新中国的注册会计师制度自1980年恢复以来,走过了13年引人注目的发展历程。《中华人民共和国注册会计师法》的颁布,标志着我国注册会汁师制度进入法制化、规范化健康发展
The CPA system, which originated in the early eighteenth century, has experienced more than two centuries of wind and rain. Starting from the first certified public accountant in Britain in 1720, today it has developed into a worldwide specialized occupation. The developed market economy lasted for a long time Not bad tertiary industry, an important category. This history proves that the CPA system meets the inherent requirements of the law of market economy development. CPA is a glorious career with vitality and promise for market economy. Since its restoration in 1980, the CPA system in New China has gone through 13 years of remarkable development. The promulgation of the Law of the People’s Republic of China on Certified Public Accountants marks that the system of China’s registered juicers has entered a legalized and standardized and healthy development