近年来,随着经济的快速发展,会计和资产评估中介行业在社会经济活动中发挥着越来越重要的经济鉴证和中介服务作用。但由于种种原因,目前这两个行业还存在着执业环境欠佳、执业行为不规范、执业质量不高、监管不力等问题,在一定程度上影响了经济的健康发展,必须引起高度重视,并 In recent years, with the rapid economic development, accounting and asset valuation intermediary agencies play an increasingly important role in economic appraisal and intermediary services in social and economic activities. However, due to various reasons, these two industries still have some problems such as poor practicing environment, unscrupulous practicing behavior, low practicing quality and poor supervision. To a certain extent, this has affected the healthy economic development and must be given high priority.