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自党的十四大提出“要发展市场中介组织,发挥其服务、沟通、公正、监督作用”以来,注册会计师行业发展很快,在建立社会主义市场经济中发挥了重要的作用。同时会计咨询市场的无序状态日益暴露,1997年上半年国务院在要求对注册会计师行业进行清理整顿的同时,又把会计咨询机构的脱钩改制问题提到了重要议程。这场以会计咨询机构与挂靠单位产权界定为核心、涉及注册会计师终身身份、医疗养老等人事管理和执业风险的承担等全方位的改革,在全国注册会计师界和相关部门中产生了深刻的影响。
Since the 14th National Congress of the Communist Party of China put forward “to develop the market intermediary organizations and give full play to their service, communication, fairness and supervisory functions”, the CPA industry has developed rapidly and played an important role in establishing a socialist market economy. At the same time, the disorderly state of the accounting consulting market is exposed day by day. In the first half of 1997, while requiring the clean-up and rectification of the CPA industry, the State Council once again referred to the issue of the decoupling and restructuring of the accounting advisory body on the important agenda. The reform, which takes the definition of property rights of accounting advisory bodies and affiliated units as the core, involved the lifetime status of certified public accountants, the personnel management of medical retirement care and the commitment of practicing risks, has had a profound impact on CPAs and related departments in China .