会计提供的信息和注册会计师提供的鉴证服务与社会公众利益密切相关,依法设立行政许可,目的在于提供能力证明和控制风险,提高行业执业水平。最近,财政部发布了《会计师事务所审批和监督暂行办法》、《注册会计师注册办法》、《会计从业资格管理办法》和《代理记账管理办法》。这四个部门规章围绕促进会计、审计行业发展和规范会计秩序这一目标,对实施行政许可 The information provided by the accountants and the certification services provided by the certified public accountants are closely related to the interests of the general public. Administrative permission is set up in accordance with the law to provide the ability to prove and control risks and improve the practicing level of the industry. Recently, the Ministry of Finance promulgated the Interim Measures for the Examination and Supervision of Certified Public Accountants, the Measures for the Registration of Certified Public Accountants, the Measures for the Administration of Qualifications in Accounting and the Measures for the Administration of Agency Accounting. The four departmental rules around the promotion of accounting, auditing industry development and standardize the accounting order this goal, the implementation of administrative licensing