当前,建立社会主义市场经济体制已进入关键时期,国有企业改革的全面推开和深化,企业年度会计报表实行注册会计师审计制度,对注册会计师的执业水平和质量提出了更高的要求,注册会计师行业的发展状况和水平,将直接影响到国家对国有企业改革和社会主义市场经济体制建立的进程。企业改革和走向市场后,注册会计师是联系政府与企业的重要纽带,注册会计师的社会监督职能不充分发挥,宏观管理和宏观调控就难以到位。就注册会计师行业自身而言,开放的 At present, the establishment of a socialist market economic system has entered a crucial period. The reform and opening up of state-owned enterprises has been deepened in an all-round way. The annual accounting statements of the enterprises have adopted the system of certified public accountants, setting higher requirements on the practicing level and quality of certified public accountants. Certified public accountants The development status and level of the industry will directly affect the process of state-owned enterprise reform and the establishment of a socialist market economic system. After enterprise reform and market, CPA is an important link between government and enterprises. CPA’s social supervisory function does not give full play to macroeconomic management and macro control. As far as the CPA industry itself is concerned, it is open