论文部分内容阅读
自我国注册会计师（以下简称CPA）职业与会计师事务所恢复重建至今，事务所的组织形式和CPA的管理体制并无根本变化，绝大多数仍然沿袭着80年代初时的挂靠体制。这种官办化的全民所有制管理体制是与当时的社会背景不可分的，并且它在特定的历史时期为开辟我国社会审计事业、奠
Since the resumption of the CPA professional and certified public accountants (CPA), the organizational structure of the CPA and the management system of the CPA have not changed fundamentally. Most of them still follow the anchoring system of the early 1980s. This kind of government-run system of ownership by the whole people is inseparable from the social background of that time, and in order to open up the cause of our country’s social auditing in a particular historical period,