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随着社会主义市场经济的不断繁荣与发展,注册会计师这支不拿国家工资的“经济警察”队伍,越来越受到社会各界的关注。为了增强这支队伍的专业素质,提高其执业质量,一九九六年一月份中国注册会计师协会又在原《注册会计师教育要求和培训制度(试行)》的基础上,重新制定和颁布了《注册会计师继续教育培训制度(试行)》。这一制度的出台,为注册会计师的健康成长既提供了机遇,又
With the continuous prosperity and development of the socialist market economy, CPA, an “economic police” team that does not take state wages, has drawn more and more attention from all sectors of society. In order to enhance the professional quality of this team and improve the quality of its practice, in January 1996, on the basis of the original “Certified Public Accountant Education Requirements and Training System (Trial)”, the Chinese Institute of Certified Public Accountants has re-enacted and promulgated the “Registration Accountant Continuing Education and Training System (Trial) ”. The introduction of this system, both for the healthy growth of certified public accountants has provided an opportunity, in turn