一、《中华人民共和国注册会计师法》颁布和实施的重大意义。 1.《注册会计师法》是规范注册会计师执业行为,保障市场经济有序运转的重要法律。注册会计师制度是商品经济发展到市场经济的产物,在全世界已经有一百多年的历史。在新中国重建恢复还只有十三年的历史。《注册会计师法》的公布和实施,标志我国注册会计 First, “the People’s Republic of China Certified Public Accountants Law” promulgated and implemented the great significance. 1. “Certified Public Accountants Law” is to regulate CPA practice, to protect the orderly operation of the market economy, an important law. The CPA system is the product of the development of the commodity economy to the market economy and has a history of over one hundred years in the world. Reconstruction in new China is only 13 years old. The publication and implementation of the Law of Certified Public Accountants marks China’s registered accountants