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笔者于一九九五年五月至七月在深圳市某会计师事务所实习三个月,工作间隙,笔者或亲自调查、或耳濡目染、或查阅资料,对市注册会计师队伍的发展现况有了一个初步了解。据统计,前三年深圳仅有不到十家会计师事务所,截止一九九五年元月,在深圳市登记注册的会计师事务所已达四十七家。其发展势头之猛在国内外实属罕见。由于对事务所发展缺乏法制规范,致使在其发展过程中出现了一些亟待解决的问题。这些向题解决得不好,可能会把注册会计师事业引入歧途。从目前的情况来看,深圳市注册会计师队伍有如下特点:
From May to July 1995, I worked in an accounting firm in Shenzhen for an internship for three months. As a result of my work, the author has personally or in the meantime investigated, or has obtained, or has access to information on the status of the development of the CPA team in the city. A preliminary understanding. According to statistics, in the first three years there were fewer than 10 accounting firms in Shenzhen. As of January 1995, there were 47 accounting firms registered in Shenzhen. The momentum of its development is rare at home and abroad. Due to the lack of legal norms in the development of the firm, some problems to be solved appeared in the course of its development. Solving these questions is not good, may lead to a certified public accountant career astray. From the current situation, the Shenzhen CPA team has the following characteristics: