改革开放三十年中国注册会计师制度的嬗变

The Evolution of China's Independent Auditing System in 30 Years of Reform and Opening up

本文将中国注册会计师制度的嬗变分为四个阶段,以时间的先后顺序为线索,以注册会计师制度的核心内容为重点,勾勒出中国注册会计师制度中正式制度的嬗变过程,在此基础上,以制度变迁理论为依据,对中国注册会计师制度嬗变的原因、特点和经验进行探讨。

This paper divides the evolution of China's independent auditing system into four phases in chronological order and describes the evolution with an emphasis on the key contents of the system.Based on the institutional change theory,the paper further discusses the causes,characteristics and experience of the evolution of China's independent auditing system.