一个成熟的注册会计师或会计师事务所,会给人以鲜明的文化气息,这种气息往往会在精神面貌、践行行为上得到体现。因此,可以形象地将其比喻为一个注册会计师,一个会计师事务所的精神标识。由此,我们想到正在前进发展中的中国注册会计师,其精神标识应该是怎样的呢?它应该是与“和敬、诚信”的中国文化一脉相承的,其言可诠释为“和谐的理念,爱岗敬业,诚实守信”的精神内涵。这种文化内涵的形成和成熟虽然有自然积淀的成份,但更需要以时间作经,以行业机构为濡染, A mature CPA or accounting firm, will give a distinctive cultural atmosphere, this atmosphere is often reflected in the spirit of the face, practice behavior. Therefore, it can be vividly compared to a certified public accountant, an accounting firm’s spiritual identity. Therefore, we should think that what is the spiritual identification of a Chinese certified public accountant who is moving forward and development? It should be consistent with the Chinese culture of “respect and honesty”, which can be interpreted as the concept of “harmony” , Dedication, honesty and trustworthiness "spirit. Although the formation and maturity of this cultural connotation has its own natural accumulation of ingredients, it still needs more time to make its own contribution to the industry. However,