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社会中介机构是指资产评估事务所,会计师事务所,律师事务所、税务咨询事务所等以各种社会中介服务为宗旨,独立、客观、公正、自主执业的自律性经济实体。在社会主义初级阶段,建立市场经济基本框架过程中,社会中介机构的重要作用已愈来愈显现出来。但是,由于我国的各种社会中介机构大都处于计划经济向市场经济的转型期,因此,不可避免地留有计划经济的烙印。政府机构、事业单位、公司企业均可投资于社会中介机构,成为其所有者,造成社会中介机构执业,既难独立,也难客观,更难公正。
Social intermediary agencies refer to self-discipline economic entities that are independent, objective, fair and self-employed with various social intermediary services as asset appraisal firms, accounting firms, law firms and tax consultancy firms. During the initial stage of socialism and the establishment of the basic framework of a market economy, the important role of social intermediaries has become increasingly apparent. However, due to the fact that most of our social intermediaries are in the transition period from planned economy to market economy, the imprint of planned economy will inevitably remain. Government agencies, public institutions and corporate enterprises can invest in social intermediary agencies and become their owners, resulting in the practice of social intermediaries. They are difficult to establish independently and objectively and are more difficult to be fair.