中共十一届三中全会以来,随着我国商品经济的建立和发展,我国的会计师事务所得到了较快的恢复和发展,在发展社会主义商品经济中,发挥了积极的作用。但是,目前我国注册会计师制度存在一个突出的问题,就是在体制上存在着官办和半官办,而没有实行民办。官办或半官办会计师事务所的缺点较多,例如:国外会计师事务所都是注册会计师个人或合伙开设,而我们却是官办或 Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, with the establishment and development of China’s commodity economy, accounting firms in China have recovered and developed rapidly, and have played an active role in the development of the socialist commodity economy. However, at present, there is a prominent problem in China’s CPA system, that is, there are government-owned and semi-government offices in the system, and there is no private office. There are many shortcomings of government-operated or semi-government accounting firms. For example, if a foreign accounting firm is established by a certified public accountant as an individual or a partnership, then we are government-run or