把注册会计师的财会监督优势转化为国家治理效能

To Transform Merits of Financial and Accounting Supervisionby CPAsinto National Governance Competence

注册会计师行业是社会主义市场经济制度的重要安排,是实现国家治理体系和治理能力现代化的重要一环,是当前做好"六稳"工作、落实"六保"任务的重要支撑。习近平总书记在中央纪委十九届四次会议上首次强调,将财会监督与其他监督一并作为党和国家监督体系的重要组成部分,标示了包括注册会计师审计在内的财会监督在推进国家治理体系和治理能力现代化中的新方位、新使命和新空间。

The CPA profession is an importantinstitutional arrangement of the socialistmarket economic system andan important link in achievingmodernization of national governance system and governance capacity in China.In particular,it is an important organizational support inensuring security in six areas of employment,basic living needs,operations of market entities,food and energy security,stable industrial and supply chainsand normal functioning of primary-level governments,and guaranteeing stability in six fields of employment,financial operations,foreign trade,foreign and domestic investments and expectations.To incorporate the financial and accounting supervisory mechanisms,including the audits by CPAs,into the Party and state supervision system and embed them into the moderization efforts of national governance system and governance capacity is a significant scientific judgmentmade by the Central Committee of CPC with President Xi Jinping as the coreat the historic time point when the“Two Centenary Goals”converge.It serves as ourfundamental guideandpoints out the development direction for the CPA profession.