论文部分内容阅读
在注册会计师行业迎接挑战、赶时趁势的关键时刻,国务院办公厅适时出台了《关于加快发展我国注册会计师行业的若干意见》(以下简称《意见》),给注册会计师行业带来了极大的发展空间。《意见》中指出,要严格注册会计师行业的市场准入,这一举措是非常必要的。注册会计师行业发展首先依赖于会计师事务所股东的职业素质和道德水平。充分发挥注册会计师协会的作用,实施会计师事务所股东资格实质性审查,是注册会计师行业市场准入的重要方面。只有让素质高、能为注册会计师行业发展做贡献的股东进入行业,才能为会计师事务所今后的发展奠定基础。
In the CPA profession to meet the challenges, the time to take advantage of the critical moment, the State Council General Office issued a timely manner “on the accelerated development of China’s CPA industry, a number of opinions” (hereinafter referred to as “opinions”), to the CPA industry has brought great Expansion capacity. The Opinion pointed out that it is very necessary to strictly enforce market access for the accountant profession. The development of CPA industry depends firstly on the professional qualifications and moral standards of the accountants. Give full play to the role of Institute of Certified Public Accountants, the substantive examination of the qualification of the accounting firms, is an important aspect of the market access for certified public accountants. Only to high-quality, CPA industry can contribute to the development of the shareholders to enter the industry, in order to lay the foundation for the future development of accounting firms.