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一、注册会计师事业发展的机遇 注册会计师制度,即由通过政府考试合格者,经过有关部门批准,登记注册,从事审计工作的专业会计人员,以第三者身份,独立、客观、公正地执行审计公证和咨询业务的审计制度。 在高度发达的商品经济社会里,确保财务信息的真实可靠是至关重要的。可以说没有注册会计师制度,也就没有资本市场,没有完善的股份制度,世界经济也不可能得到飞速发展。在我国随着股份制企业日益增多,企业财务公开,企业股东、债权人、多方利益相关者,对企业财务状况的信赖程度,主要取决于注册会计师对企业财务报告进行独立审计后
First, the development of CPA career opportunities Certified Public Accountant system, that is, through the government examination passed, approved by the relevant departments, registered, engaged in the audit of professional accountants, as a third party, independent, objective and fair implementation of the audit Notary and consulting business audit system. In a highly developed commodity economy society, it is crucial to ensure the authenticity of financial information. Can say that there is no CPA system, there is no capital market, there is no perfect stock system, the world economy can not be rapid development. With the increasing number of joint-stock enterprises in our country, the degree of trust in the financial status of enterprises depends on the independent auditing of the financial reports of the enterprises by the certified public accountants after the financial disclosure of the enterprises, the shareholders of the enterprise, the creditors, the multi-stakeholder,