《财会通讯》1993年第2期刊登《我国注册会计师考试制度的系统思考》一文,其中有一段是:“目前,我国注册会计师队伍还很不尽人意,7000名注册会计师监督几百万户企业,需要与可能之间差距甚远。”笔者以为:此处使用“监督”两字值得商榷。首先,监督,是一种权力行为,须由法律、法规作出规定。 “Accounting Newsletter” No. 2, 1993 issue of “China’s CPA examination system for thinking,” one article, one of which is: “At present, China’s CPAs team is still unsatisfactory, 7,000 certified public accountants to monitor the millions of businesses , There is a long way to go between need and possibility. ”The author believes that the use of“ supervision ”here is debatable. First of all, supervision is a power act and must be governed by laws and regulations.