论文部分内容阅读
为了使《注册会计师法》更好地适应行业发展和市场需求,财政部会计司在《2016年工作要点》中明确提出要组织修订《注册会计师法》。笔者认为,《注册会计师法》修订应当重在解决以下九个方面的实际问题。一、立法定位问题现行《注册会计师法》是定位为注册会计师管理法还是注册会计师行业管理法不明确。从其第一条来看,
In order to make the “Certified Public Accountants Law” better adapt to the development of the industry and the market demand, the Accounting Department of the Ministry of Finance explicitly proposed in the “Work Points for 2016” to organize the revision of the “Certified Public Accountants Law.” The author believes that the amendment of “Certified Public Accountants Law” should focus on solving the following nine aspects of practical problems. First, the legislative positioning The current “Certified Public Accountants Law” is positioned as a Certified Public Accountant or Certified Public Accountants Industry Management Law is not clear. From the first point of view,