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一、我国注册会计师事业的发展现状 (一)规范发展 1．法规规范。自《中华人民共和国注册会计师法》颁布后,我国的注册会计师事业进入了法制化、规范化发展时期。1993年12月29日,《中华人民共和国公司法》发布,确立了公司年度报表审计制度；1995年6月19日,《关于中国注册会计师协会、中国注册审计师协会联合有关问题的通知》的发布,实现了注册会计师事业统一管理的格局,为规范运作创造了前提。1996年1月1日,第一批《中国独立审计准则》施行,标志着注册会计师执业规范体系基本框架形成,随后的一系列准则的颁布与施行,更加合理地规范了注册会计师的执业。 2．脱钩改制。1999年底,会计师事务所脱钩改制工作全
First, China’s CPA career development (a) regulate the development of 1. Regulations and regulations. Since the promulgation of the “Law of the People’s Republic of China on Certified Public Accountants,” China’s CPA business has entered a period of legalization and standardization. On December 29, 1993, the Company Law of the People’s Republic of China was promulgated and the annual auditing system of the Company was established. On June 19, 1995, the Notice on the Joint Relevant Issues of the Association of Chinese Institute of Certified Public Accountants and China Institute of Certified Public Accountants Released, to achieve a unified management of certified public accountant pattern, to create a precondition for standardizing operations. On January 1, 1996, the implementation of the first set of Independent Auditing Standards of China marked the formation of the basic framework for the CPA system of professional practice. The ensuing promulgation and implementation of a series of standards further regulated the practice of certified public accountants more rationally. 2. Decoupling restructuring. By the end of 1999, accounting firm decoupled the whole reform