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２００１年是新世纪的起点，是我国实施“十五”计划的第一年，也是注册会计师、资产评估行业在合并后新的中国注册会计师协会的统一管理下，面对新任务、新挑战，全面加强规范化建设的开端。党的十五届五中全会强调要大力发展服务业。这使我们认识到，经济越发展，中介专业服
2001 is the starting point of the new century, the first year of China’s implementation of the Tenth “Five-Year Plan”, and under the unified management of CPAs and asset appraisals in the new China Institute of Certified Public Accountants after the merger, in the face of new tasks and new challenges, Comprehensively strengthen the beginning of standardization. The Fifth Plenary Session of the 15th CPC Central Committee emphasized the need to vigorously develop the service industry. This makes us realize that the more economic development, professional intermediary service