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1993年10月31日第八届全国人民代表大会常务委员会第四次会议通过的《中华人民共和国注册会计师法》,为发挥注册会计师在社会经济活动中的鉴证和服务作用,加强对注册会计师的管理,维护社会公共利益和投资者的合法权益,促进社会主义市场经济的健康发展,提供了法律依据。现今,各种会计师事务所如雨后春笋般涌现出来,但是对这些中介机构的管理仍很不规范,其中最大的问题就在于中介机构的赔偿责任的有限性有待于进一步完善。
The “Certified Public Accountant Law of the People’s Republic of China” was passed by the Fourth Session of the Standing Committee of the Eighth National People’s Congress on October 31, 1993. In order to give full play to the role of certified public accountants in the verification and service of social economic activities, the CPA Management, safeguard the public interests of the community and the legitimate rights and interests of investors and promote the healthy development of the socialist market economy, providing a legal basis. Nowadays, various accounting firms have sprung up. However, the management of these intermediaries is still not standardized. The biggest problem is that the limited liability of intermediaries needs to be further improved.