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注册会计师是一种世界范围的职业,它的形成和发展已是百多年历史了。我国注册会计师职业、制度的传人,至今有半个多世纪了;新中国初期,曾保留这项制度,后因无所不包的产品经济机制发展而自行消失;党的十一届三中全会以来,党中央确立了“一个中心”,“二个基本点”的基本路线;制定了发展有计划商品经济与市场调节相结合的方针;注册会
CPA is a worldwide occupation, its formation and development has been a hundred years of history. China’s CPA profession, the system of descendants, so far, more than half a century; the early New China, has retained this system, after all due to the development of all-encompassing product economic mechanism to disappear; the Third Plenary Session of the Eleventh Central Committee Since the Party Central Committee established the basic line of “one center” and “two basic points”, formulated a guideline for developing a combination of planned commodity economy and market regulation; the registration meeting