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一、我市注册会计师行业的发展现状 深圳市的注册会计师事业起步于80年代初,第一家会计师事务所成立于1982年11月,第一家审计事务所成立于1989年1月。十多年来,随着特区市场经济的发展,注册会计师行业也得到了较快的发展,特别是1992年党中央作出大力发展第三产业的决定后,发展得更快。目前,全市共有会计师(审计)事务所74家,从业人员近2500人,其中注册会计师788人。1995年事务所业务总收入约1.8亿元。 74家事务所按其经济性质划分,属于由挂靠单位发起设立的全民所有制事务所70家,合伙制事务所4家(其中两家是由原全民所有制事务所改制的)。
First, the development status of the city’s certified public accountant industry Shenzhen registered accountants started in the early 1980s, the first accounting firm was established in November 1982, the first audit firm was established in January 1989. For more than a decade, with the development of the SEZs’ market economy, the CPA industry has also witnessed a rapid development. Especially after the party Central Committee made the decision of vigorously developing the tertiary industry in 1992, it developed even faster. At present, the city has a total of 74 accountants (auditing) firms, employing nearly 2,500 people, of whom 788 are certified public accountants. In 1995, the total income of the firm was about 180 million yuan. Seventy-four firms, classified according to their economic nature, belong to 70 wholly owned-ownership firms and 4 partnership firms (two of them were reformed by the former sole ownership-holding firm) initiated by the affiliated units.