我国注册会计师行业发展阶段研究综述

注册会计师行业是市场经济发展到一定阶段的产物,其产生的制度基础是所有权与经营权的分离。我国注册会计师制度从产生至今经历了恢复重建、规范发展、体质创新和国际化四个发展阶段。目前,会计、审计行业国际趋同,注册会计师的国际化发展步伐很快。会计师事务所做大做强,"走出去"的发展战略成为我们研究和探讨的重要问题。

Summary of Research on China's CPA Development Phase

CPA is a product of market economy develops to a certain stage, result of which is the basis of separa- tion of ownership and management. CPA systems went thought four stages of development including rehabilitation so far, normative, institutional innovation and internationalization. At present, accounting, auditing international convergence and towards equivalent background of the times. Internationalization of the CPA, accounting firm big- ger and stronger, ＂ going out＂ strategy have been the issues for us to continue studying and exploring.