中国会计的发展是与改革开放紧密联系在一起的。一方面改革开放为会计发展提出了要求、提供了机遇,另一方面,会计职业的发展也有效地推动了改革开放的进程。经济越发展,会计越重要。中国会计改革和发展的成就 1.注册会计师制度的恢复、重建和发展中国注册会计师制度创建于1918年,至今已有80年的历史。由于经济制度和经济体制方面的原因,50年代以后曾经中断了一个时期。80年代初以来,为适应改革开放 The development of China’s accounting is closely linked with the reform and opening up. On the one hand, reform and opening up put forward requirements and opportunities for the development of accounting. On the other hand, the development of accounting profession has effectively promoted the reform and opening up process. The more economic growth, the more important accounting. Achievements of Accounting Reform and Development in China 1.Rehabilitation, Reconstruction and Development of Certified Public Accountant System The CPA system in China was established in 1918 and has been in existence for 80 years. Due to the economic system and economic system, a period was suspended after the 1950s. Since the early 1980s, in order to adapt to the reform and opening up