近年来,随着我国市场经济的发展,会计和资产评估中介行业在社会经济生活中正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诸如执业行为不规范、执业质量不高乃至弄虚作假等 In recent years, with the development of market economy in our country, the intermediary services of accounting and asset appraisal are playing an increasingly important role in economic appraisal and intermediary services in the social and economic life. However, due to various reasons, at present, there are still two kinds of industries such as non-standard practices, poor practicing quality or even fraud