注册会计师是依法取得注册会计师证书,并接受委托从事审计和会计咨询、会计眼务业务的执业人员。为了适应改革开放的需要,我国于1980年恢复和重建了注册会计师制度,现就我国的注册会计师业浅析如下:一、社会主义市场经济呼唤高素质的注册会计师社会主义市场经济条件下,资源的有效配置主要通过公平、公正、公开的市场竞争来实现。而资源配置实际上又是通过国家,社会团体和个人的投资 Certified Public Accountant is a certified public accountant certificate, and entrusted to engage in audit and accounting consulting, accounting practitioners eye business. In order to meet the needs of the reform and opening up, China in 1980 to restore and rebuild the CPA system, now on China’s CPA industry as follows: First, the socialist market economy calls for high-quality certified public accountants under the conditions of socialist market economy, resources The effective allocation mainly through a fair, fair and open market competition to achieve. In fact, the allocation of resources is through the state, social groups and individuals