国外注册会计师管理体制比较及启示

Comparison of Control System of Foreign CPA and Its Enlightenment

随着“三师合并”方案的出台 ,建立新的注册会计师管理体制以适应社会主义市场经济发展和国际竞争的需要 ,已成为迫在眉睫的问题。本文通过对美、英、德、法四国注册会计师行业管理体制的相互比较及原因分析 ,建议我国新的注册会计师管理体制应当注重 :与社会主义市场经济的适应性 ,对国家、公众、行业利益的兼顾性以及相对稳定性和一定的灵活性。

Following the apprearance of the plan of “merger of CPA,asset appraiser and tax agency”,Establishing a new control system of CPA is an urgency to meet the need of the development of socialist marketing economy and international competition,Through comparing of CPA industry control system of America,British,German and France four countrices and analysing causes,this article suggests that our new control system of CPA should pay great attention to suit socialist market economy,to give consideration to courtry,public,industry benefit and to keep relative stability and certain flexibility.