论文部分内容阅读
当前,随着市场经济的发展,注册会计师在社会上发挥着越来越重要的作用,社会各界尤其是经济领域对注册会计师寄予厚望,国务院、财政部和各级政府对注册会计师事业的发展也给予了高度的重视,这就更加要求各会计师事务所和注册会计师要认真学习《注册会计师法》以及中国注册会计师协会制定的执业规则和专业标准,要讲求职业道德,增强法律观念和风险意识,对海南新华会计师事务所的错误引以为戒,改进和完善内部管理制度,规范执业行为,提高执业质量,保证注册会计师事业健康地发展。
At present, with the development of market economy, certified public accountants play an increasingly important role in society. All sectors of society, especially in the economic field, place great hopes on certified public accountants. The State Council, the Ministry of Finance and all levels of government have also made great achievements in the development of certified public accountants This requires that each accounting firm and certified public accountant should conscientiously study the “Certified Public Accountant Law” and the Chinese Institute of Certified Public Accountants practice rules and professional standards, to emphasize professional ethics, enhance legal awareness and risk awareness, Hainan Xinhua Certified Public Accountants take the example of the error, improve and perfect the internal management system, standardize practice, improve the quality of practice, to ensure the healthy development of certified public accountants.