对当前和今后一个时期我国注册会计师事业发展的若干思考——国办56号文件发布一周年有感

Study on the CPA's Career Development in China

本文认为,在当前和今后一个时期,全面贯彻国办56号文件精神要牢牢把握重点扶持大型会计师事务所加快发展、积极促进中型会计师事务所健康发展、科学引导小型会计师事务所规范发展这三条主线,认真抓好法规完善、做大做强、推进转制、行政审批、分类监管、业务拓展、系统建设、国际合作、战略研究、经验交流等十方面的重点工作,同时进一步夯实五大支柱,即人才为本、法制为基、准则为要、理论为先、信息化为支撑。

To precisely grasp,deeply understand and thoroughly implement the 56th Document of the General Office of the State Council is the best way to review the significance of its issuing.The author believes,in the present and following period,the most critical part of thorough implementation of the 56th Document should be based firmly on the Three Lines,which are to set supporting policies to accelerate the development of the big accounting firms,to promote the mid-sized accounting firms to grow healthily,and to guide the small accounting firms to develop on the legal way.Based on the three lines,there are ten aspects of work which are legal system perfecting,policies to support the firms,the legal form transformation,the administrative approval enhancement,sorted firms regulation,firms' business extension,information system,international cooperation,strategic research,experience exchange and etc.Meanwhile,there are five pillars to support the above work,which are people and leadership,laws and regulations,accounting standards,theories of development and informatization.