近年来,我国注册会计师事业迅速发展,为维护社会公众利益和投资者的合法权益,促进社会主义市场经济的健康发展,起到了重要作用。但是,我国注册会计师事业发展中也存在一些问题,如执业质量不高、执业环境不好等。会计行为的规范离不开注册会计师行业的规范,而注册会计师行业的规范又离不开整个会计市场的规范。新《会计法》 In recent years, the rapid development of CPA in China has played an important role in safeguarding the interests of the public and investors and their legitimate rights and promoting the healthy development of the socialist market economy. However, there are some problems in the development of certified public accountants in our country, such as the low practicing quality and poor practicing environment. The norms of accounting behavior can not be separated from the norms of the CPA profession, and the norms of the CPA industry can not be separated from the norms of the entire accounting market. New “Accounting Law”