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中共中央国务院关于加快发展第三产业的决定(以下简称《决定》),展示出我国第三产业的广阔前景。会计师事务所和注册会计师事业,是《决定》中提出必须加速发展的咨询业务之一,国务院发布的《全民所有制工业企业转换机制条例》和《股份制企业试点办法》等配套法规,也分别对会计师事务所和注册会计师的执业作出规定,为了促进这一事业的发展,谈点管见。 一、要加强社会对这一事业的共识 自1981年1月我国恢复成立第一家会计师事务所到1986年国务院颁布《中华人民共和国注册会计师条例》以来,这一事业在社会上还是比较陌生,广大群众对这一事业的性质、作用,还不甚了解,就
The decision of the State Council of the CPC Central Committee and the State Council on accelerating the development of the tertiary industry (hereinafter referred to as “the decision”) shows the broad prospects of the tertiary industry in our country. Accounting firms and certified public accountants, is one of the “decision” in the need to accelerate the development of advisory services, the State Council promulgated the “State-owned industrial enterprises conversion mechanism regulations” and “joint-stock enterprises Pilot Measures” and other supporting laws and regulations, respectively, accountants Firms and certified public accountants practice the provision, in order to promote the development of this cause, talk about the point. First, we must strengthen the community’s consensus on this cause Since January 1981, China’s restoration of the establishment of the first accounting firm to the State Council in 1986 promulgated the “People’s Republic of China Certified Public Accountants Ordinance,” this cause is still relatively unfamiliar in society, The masses have no idea of the nature or the role of this undertaking