中国注册会计师协会日前发布了《中国注册会计师职业道德规范指导意见》,受到会计从业人员、注册会计师行业、政府有关部门、企事业单位乃至社会公众的高度关注,本刊本期予以全文转载。 改革开放以来,党中央和国务院高度重视发展包括注册会计师行业在内的社会中介服务行业,把大力发展社会中介服务行业作为经济发展新时期的重大战略性、宏观性、政策性问题,明确了大力发展中介服务业的基本方向和政策措施,为注册会计师行业的健康发展提供了有力保 The Chinese Institute of Certified Public Accountants recently released the Guiding Opinions on Professional Ethics of Chinese Certified Public Accountants and was highly concerned by accounting practitioners, CPAs, relevant government departments, enterprises and public institutions as well as the general public. This issue was reprinted in full in this issue. Since the reform and opening up, the CPC Central Committee and the State Council have attached great importance to the development of social intermediary service industries including the CPA industry. They have made the vigorous development of social intermediary service industries a major strategic, macroscopic and policy issue in the new period of economic development, The basic directions and policies and measures for the development of intermediary service industry provide a powerful guarantee for the healthy development of CPA industry