改进和加强我国注册会计师行业日常行政监督检查研究

A Study on Improving and Emphasizing Daily Administrative Monitoring and Examining of Certified Public Accountants Profession in China

在中国注册会计师行业监管职能划转和交接之际,本着行政监管与服务有机结合,促进注册会计师行业行政监管制度化、规范化、科学化,推进注册会计师行业健康发展、维护社会公众利益的理念,对如何加强和改进注册会计师行业日常行政监督检查提出一系列可操作的具体措施。

During handing over function of Certified Public Accountants(CPA) Professional monitoring and examining, Combining administrative monitoring and examining and service can help institution, standardization and scientific, and also accelerate the healthy development of CPA profession and protect public benefits. Implemental countermeasures how to improve and emphasize daily administrative monitoring and examining of CPA profession are pointed out.