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注册会计师行业是运用专业特长,对企事业单位会计信息进行鉴证,并提供会计、税务、管理咨询等服务的中介行业,是现代高端服务业的重要组成部分。中国注册会计师制度自1980年恢复重建以来,积极服务于经济社会发展大局,在提高经济信息质量、引导资源合理配置、优化企业治理结构、维护市场经济秩序和社会公众利益等方面发挥着重要作用,已经成为中国市场经济体系重要的制度安排。
CPA industry is the use of professional expertise, accounting information for enterprises and institutions to verify, and provide accounting, taxation, management consulting and other services intermediary industry is an important part of modern high-end service industry. Since the restoration of the CPA system in 1980, China has actively served the overall situation of economic and social development and played an important role in improving the quality of economic information, guiding the rational allocation of resources, optimizing the corporate governance structure, safeguarding the order of the market economy and social public interests, It has become an important institutional arrangement for China’s market economy.