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随着社会主义市场经济的确立,注册会计师在我国经济生活中的社会公正、服务、监督作用日益显露出来,并引起了社会各界的广泛重视。国家先后制定了一系列法规、政策,为注册会计师的发展提供了良好的前提条件,尤其是《注册会计师法》的颁布,确立了注册会计师在我国经济改革中的地位,指明了我国注册会计师事业的发展方向。今后的几年将是我国注册会计师事业高速发展时期。在此,就学习《注册会计师法》并联系中国注册会计师事业发展过程,谈几点想法。
With the establishment of a socialist market economy, CPAs have become more and more exposed to social justice, service and supervision in China’s economic life and have drawn wide attention from all sectors of society. The state has successively formulated a series of laws and regulations, which provide a good precondition for the development of certified public accountants. In particular, the promulgation of the “Certified Public Accountants Law” established the CPA’s position in the economic reform of our country and pointed out that China’s CPA business The direction of development. The next few years will be the rapid development of China’s CPA career. Here, to learn the “Certified Public Accountants Law” and contact the development of China’s CPA career process, to talk about some ideas.