英语翻译为了适应改革开放和经济发展的需要,我国于八十年代初恢复了注册会计师事业．虽然起步较晚,但自从党的十一届三中全会以来,已得到快速发展.到目前为止,全国执业注册会计师(包

英语翻译为了适应改革开放和经济发展的需要,我国于八十年代初恢复了注册会计师事业．虽然起步较晚,但自从党的十一届三中全会以来,已得到快速发展.到目前为止,全国执业注册会计师(包
英语翻译
为了适应改革开放和经济发展的需要,我国于八十年代初恢复了注册会计师事业．虽然起步较晚,但自从党的十一届三中全会以来,已得到快速发展.到目前为止,全国执业注册会计师(包括转为注册会计师的注册审计师)已达5．5万人,非执业会员也已达5万人,会计师事务所和审计师事务所已达7千余家,会计师事务所服务的范围．已从外商投资企业扩大到股份有限公司、集团企业、国有企业以及私人企业等,业务收入已突破十亿元.此外,在法制建设、建立标准、提高素质和职业道德等方面也都取得了很大的进展.实践证明：注册会计师是市场经济有效运行的社会监督者,是维护市场经济秩序的经济警察”.我国社会主义市场经济的建立殛其向纵深发展,客观上需要一大批站在客观、公正的立场上的注册会计师来堆护经济秩序虽然我国自八十年代初恢复注册会计师事业以来,该事业已得到了迅速的发展,但其在发展过程中还存在着诸多问题,如组织独立性问题、行业封锁．执业活动的独立性等方面的问题,此外根据中国政府参加WTO谈判有关会计市场准入条件的提出及履行,我国必须有条件地对境外会计师事务所及注册会计师开放,使其进入中国境内执行业务.据统计,截止1998年底,已有20多家在世界排名前列的国际会计公司进入了中国会计市场,先后在北京、上海、天津、广州、沈阳、大连等地设立了30多家常驻代表处,开办了十家中外合作会计师事务所,四家会计公司成员所.这些所带来了先进的审计技术和经验,在促进我国飞快赶上世界先进审计水平方面发挥了积极作用,但与此同时,也给我国会计师事务所的发展带来了巨大的挑战.中国政府对发展中国注册会计师事业出台了很多政策,支持和鼓励其发展,本文针对我国注册会计师事业的发展现状、发展目标、发展指导思想,基本原则入世后面临的挑战等问题提出相应的具体对策,以求通过采取这些措旋促进我国注册会计师事业健康和快速发展.当然更重要的是能促使我国注册会计师事业能更快更好的适应国际化发展趋势.

英语翻译为了适应改革开放和经济发展的需要,我国于八十年代初恢复了注册会计师事业．虽然起步较晚,但自从党的十一届三中全会以来,已得到快速发展.到目前为止,全国执业注册会计师(包
非常高兴能帮助您：In order to adapt to the reform and opening up and economic development,China in the early eighty's restoration of certified public accountants.Although start later,but since the eleven party 3 in since plenary meeting,has been rapid development.So far,the practice of Certified Public Accountants ( include to certified public accountants registered auditors ) has reached 55000 people,non-practicing members also has reached 50000 people,certified public accountants and auditors to already amounted to 7 more than 1000,CPA services.From foreign-funded enterprises to expand to a company,enterprise,group of state-owned enterprises and private enterprises,business income had exceeded one billion yuan.In addition,in the construction of legal system,the establishment of standards,improve quality and occupation morality have both made great progress.Practice has proved:the CPA is the effective operation of the market economy social supervisor,is to maintain the market economic order economic police".Establishment of socialist market economy in China and its development to a deeper level,the objective needs of a large number of stand in objective,justice on the position of the CPA to safeguard economic order although our country from eighty time first since the restoration of certified public accountants,the enterprise has obtained the rapid development,but it still exists in developing a process many problems,such as organizational independence,industry blockade.Practice activities of the independence and other aspects of the problem,moreover according to the Chinese Government participated in the WTO negotiations on the accounting market access conditions are put forward and fulfil,our country must have the condition of foreign CPA firms and CPA open,enter the China business executive.According to statistics,by the end of 1998,more than 20 in the world rankings of the international accounting companies entered the Chinese accounting market,has in Beijing,Shanghai,Guangzhou,Shenyang,Dalian,Tianjin and other places to set up more than 30 permanent representative office,open the ten Sino-foreign joint venture accounting firms,four accounting company members.These have brought advanced audit skills and experience,in the promotion of China's fast to catch up with the world advanced level of audit has played a positive role,but at the same time,but also to China's accounting firm development brought enormous challenge.The Chinese government on the development of Chinese certified public accountants published a lot of policy,support and encourage its development,this article in view of our country the development of CPA status,development goal,development guiding ideology,basic principles of WTO challenges and problems and puts forward the specific countermeasures,by taking these measures,in order to promote our country to register accountant the enterprise healthy and rapid development.Of course,more important is to promote China's certified public accountants can be faster and better adapt to the trend of internationalization.

由于部分中小企业现有的人员素质和管理水平较低,无法建立健全诸如内部稽核、定额管理、计量验收、成本核算等制度,阻碍了中小企业会计规范化的进程,造成了企业

In order to adapt to the reform and opening up and economic development, China in the early eighty's restoration of certified public accountants. Although start later, but since the eleven party 3 in ...

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In order to adapt to the reform and opening up and economic development, China in the early eighty's restoration of certified public accountants. Although start later, but since the eleven party 3 in since plenary meeting, has been rapid development. So far, the practice of Certified Public Accountants ( include to certified public accountants registered auditors ) has reached 55000 people, non-practicing members also has reached 50000 people, certified public accountants and auditors to already amounted to 7 more than 1000, CPA services. From foreign-funded enterprises to expand to a company, enterprise, group of state-owned enterprises and private enterprises, business income had exceeded one billion yuan. In addition, in the construction of legal system, the establishment of standards, improve quality and occupation morality have both made great progress. Practice has proved: the CPA is the effective operation of the market economy social supervisor, is to maintain the market economic order economic police". Establishment of socialist market economy in China and its development to a deeper level, the objective needs of a large number of stand in objective, justice on the position of the CPA to safeguard economic order although our country from eighty time first since the restoration of certified public accountants, the enterprise has obtained the rapid development, but it still exists in developing a process many problems, such as organizational independence, industry blockade. Practice activities of the independence and other aspects of the problem, moreover according to the Chinese Government participated in the WTO negotiations on the accounting market access conditions are put forward and fulfil, our country must have the condition of foreign CPA firms and CPA open, enter the China business executive. According to statistics, by the end of 1998, more than 20 in the world rankings of the international accounting companies entered the Chinese accounting market, has in Beijing, Shanghai, Guangzhou, Shenyang, Dalian, Tianjin and other places to set up more than 30 permanent representative office, open the ten Sino-foreign joint venture accounting firms, four accounting company members. These have brought advanced audit skills and experience, in the promotion of China's fast to catch up with the world advanced level of audit has played a positive role, but at the same time, but also to China's accounting firm development brought enormous challenge. The Chinese government on the development of Chinese certified public accountants published a lot of policy, support and encourage its development, this article in view of our country the development of CPA status, development goal, development guiding ideology, basic principles of WTO challenges and problems and puts forward the specific countermeasures, by taking these measures, in order to promote our country to register accountant the enterprise healthy and rapid development. Of course, more important is to promote China's certified public accountants can be faster and better adapt to the trend of internationalization.

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In accordance with the reform and opening up and economic
development，our country resumed the profession of certified
public accountants.Although starting late,it developed rapidly
sinc...

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In accordance with the reform and opening up and economic
development，our country resumed the profession of certified
public accountants.Although starting late,it developed rapidly
since the Third Plenary Session of the Eleventh Central
Committee.
So far,the number of CPA,including CIA turned from CPA, has
reached 55,000 people,and 50,000 members not in practice.7000
thousand accounting firms have been established.The accounting
firms provide service for clients ranging from foreign-funded
companies to enterprise groups,state-owned enterprises and
private comapanies.Their business income has exceeded one
billion.

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