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我国注册会计师制度是伴随着改革开放的春风恢复重建起来的。从1980年12月财政部印发《关于成立会计顾问处的暂行规定》开始,至今已有28年的历史。在此期间,注册会计师行业管理体制不断健全,管理制度逐渐完善,日趋完善的注册会计师制度更是有力推动了我国注册会计师事业持续快速健康发展,大大提高了注册会计师行业服务市场经济的能力。会计师事务所也由此经历了从无到有、从小到大、从弱到强的发展过程。回顾过去,我们深切感到,日益完善的注册会计师制度是推动注册会计师行业发展的重要保障。
The CPA system in our country was rebuilt along with the spring breeze of reform and opening up. From December 1980, the Ministry of Finance issued the Interim Provisions on the Establishment of Accounting Advisory Services, and has 28 years of history. During this period, CPA industry management system continuously improve, gradually improve the management system, the increasingly sophisticated CPA system is a strong impetus to the sustained, rapid and healthy development of CPA career, greatly improving the CPA industry’s ability to serve the market economy. Accounting firms also experienced from scratch, from small to large, from weak to strong development process. Looking back, we deeply feel that the increasingly perfect CPA system is an important guarantee to promote the development of CPA industry.