一、会计管理咨询的产生注册会计师的基本功能可归纳为鉴证性和建设性。鉴证性表现为社会监督和经济公证职能;建设性主要表现为智囊团职能并通过会计管理咨询加以体现。会计管理咨询的产生,有着深刻的社会经济背景和科技发展背景。如果说,商品经济的发展催生了注册会计师制度,那么,注册会计师为了适应商品经济的发展,又从最初的单一社会审计职能衍生出管理咨询职能。会计管理咨询,始于本世纪初。起初,只担负会计稽核业务。随着科技进步,生产的社会化、专业化程度越来越高,对企业的管理水平也提出了更高的要求。战后47％,西方国家企 First, the production of accounting management consulting The basic functions of certified public accountants can be summarized as forensic and constructive. The forensic performance is social supervision and economic notary functions; constructiveness is mainly represented by think tank functions and is reflected through accounting management consulting. The emergence of accounting management consulting, has a profound social and economic background and technological development background. If we say that the development of commodity economy gave birth to the CPA system, then, in order to adapt to the development of commodity economy, CPA also derived from the first single social audit function management consulting functions. Accounting management consulting, began in the beginning of this century. Initially, only accounting audit business. With the progress of science and technology, the socialization and the specialization of production are getting higher and higher, and the management level of enterprises is also put forward higher requirements. 47% after the war, Western countries