关于注册会计师及会计师事务所特种执业资格管理问题的思考

在我国加入WTO及《行政许可法》即将实施的情况下，本文对我国目前注册会计师和会计师事务所从事证券期货相关业务采取特种执业许可证制度所存在的问题进行了多角度的分析，并提出了应当取消注册会计师及会计师事务所特种执业许可证制度，以及在取消特种许可证审批管理办法后应采取加强管理的措施。

Considerations on Administration of Registered Accountant and Accountant Office''''s Special Practicing License

As we have joined the WTO and the Law on Administrative Permission is to be put into Implementation, the article analyses from different angles the issues of the adoption of the system of special practicing license when CPAs and CPAs Firms take on business related with securities and futures, and proposes the cancellation of special practicing license and strengthening management after the cancellation of the license approving management method.