吉林省注册会计师行业发展对策研究——基于需求与供给的分析

Countermeasure Research on the Professional Development of Certified Public Accountants in Jilin Province——Based on the Analysis of Demand and Supply

注册会计师行业的发展与经济社会发展需求和注册会计师行业的供给水平密切相关。伴随着改革开放的进程,吉林省注册会计师行业也蓬勃发展起来。近年来,吉林省注册会计师行业在国有企业改革改组、经济结构调整和经济增长方式转变等方面发挥了重要作用。诚信建设成效明显,执业质量和执业规范性进一步提高,自律监管体制日趋健全。但仍存在注册会计师的整体素质不高、高层次人才匮乏等问题。基于吉林省经济发展水平、产业结构和财政支出对注册会计师服务的需求,以及注册会计师行业服务供给的状况,吉林省注册会计师行业应重点贯彻做精做专的发展战略,大力发展对第二产业的服务,完善分级分类管理办法,加强培养具有行业专长的人才。

The development of the CPA industry is closely related to development requirement of economic socie- ty and the supply level of the CPA industry. With the development of reform and opening up, the CPA industry is also booming in Jilin Province. In recent years, the CPA industry in Jilin Province has played an important role in the reform and reorganization of state-owned enterprises, the adjustment of economic structure and the transformation of economic growth mode. The effect of honesty construction of CPA is obvious. The practice qual- ity and practice standard of CPA are improved step by step. The self-discipline regulatory system is becoming perfect. However, there are still many problems in CPA： the overall quality of CPA is not high; there is still high-level talent shortage. Based on the level of economic development, industrial structure, demand of financial expenditure for CPA service and the status of CPA industry service supply in Jilin Province, CPA industry should focus on implementing the development strategy of being fine and specialized. It is necessary to vigorously devel- op this industry to serve the secondary industry. In addition, it is still important to improve the classification of management methods and strengthen the training of professionals with industry expertise.