关于目前注册会计师几个突出问题的认识

Understanding the Hot Issues of CPA Profession

在目前转轨的特殊时期,要正确认识关于注册会计师的以下几个突出问题:第一,注册会计师是理性的经济人;第二,我国市场经济的多样性和复杂性决定了会计师事务所应有多种组织形式来服务于不同的市场主体;第三,为保证注册会计师的独立性,发挥注册会计师的鉴证职能,注册会计师委托模式急需重塑;第四,审计报告签字制度有待进一步完善,以保持注册会计师的独立性。

In the course of economic transition, CPAs face some problems worthy to be considered. First, CPAs should be rational and reasonable people; second, the diversification and complexity of China's market economy require accounting offices have various forms to provide services for different entities; third, to guarantee CPAs' independence and justice of check and affirmation, reconstructing the accountability of CPA becomes a must; fourth, to improve the audit report signature system is absolutely necessary. The above presupposes a healthy development of the CPA profession.