潘序伦会计师职业学术思想对中国注册会计师制度建设的启示

潘序伦关于会计师职业建设的精辟论述，特别是他关于会计师职业性质、审计业务和非审计业务范围、会计师资格的确认等认识封目前中国注册会计师制度的建设有着重要的指导意义。深刻领会潘序伦的学术思想。对注册会计师协会的建设，拓展注册会计师非审计服务的业务范围，对注册会计师学识、经验和才能的培养等方面进行改革和发展，使中国的注册会计师制度在社会主义市场经济建设中发挥其应有的作用。

Inspirations from PAN Xu-lun＇s ideas on CPA profession to China＇s CPA system building

PAN Xu-lun＇s incisive ideas on accountant profession building, in particular his understanding of the nature of the profession, scopes of auditing and non-auditing sections, and confirmation of accountant qualification, have guiding importance to China＇s CPA system building. To obtain an in-depth understanding of Pan＇s ideas is helpful to improve and develop in certain aspects like CPA association growth, expanding scope of business concerning CPA non-auditing services, and growing CPAs＇ knowledge, experience and capabilities. So that China＇s CPA system can have a more active role in socialist market economy building.