关于加快发展我国注册会计师事业的几点思考

目的 研究我国注册会计师事业发展中存在的主要问题并提出解决措施。方法 从注册会计师行业的外部和内部两个方面进行了分析研究，结果 欲加快我国注册会计师事业的发展，首先，要为注册会计师行业创造良好的外部条件，包括推行合伙制事务所，加强职业立法，优化执业环境等；

Some Considerations on How to Promote the Development of Certified Public Accountant Profession in China

Aim To study the problem in development of certified public accountant(CPA) profession and make some proposals. Methods The main problem hindering the development of China's public accountancy profession was analyzed and studied from the external conditions and internal factors. Results To contribute to the development of China's public accountancy profession, efforts should be made in two fields. Firstly, it is necessary that the government provide good external condition, including to set up the CPA firm in partnership, reinforce the legislation in profession, and so on. Secondly, the CPA's professional construction should be reinforced, for example, to raise all CPA's professional ability, perfect the managemental system, and so on. Conclusion In order to bring the role of CPA in the market economy into full play, efforts should be made in the development of professional regulation and standards concerning service environment and self regulation of CPA.