市场经济的产物与 非市场经济土壤之间的矛盾1. 注册会计师审计的委托主体缺位,注册会计师的作用难以有效发挥。注册会计师是市场经济发展到一定阶段,所有权与经营权分离带来的产物。但从实践看,虽然从理论和制度上明确了国家是企业的所有者,企业厂长(经理)是受托 The contradiction between the product of the market economy and the non-market economy soil 1. The auditing principal of CPA is absent and the role of certified public accountant is hard to be effectively played. CPA is the market economy to a certain stage of development, the separation of ownership and management of the product. However, from a practical point of view, although it is clear from theory and system that the state is the owner of the enterprise, the director (manager) of the enterprise is entrusted