我国内陆与英美国家注册会计师人才培养方式比较

摘要

The construction and development quality of the CPA profession are closely related to the health and stable operation of China's socialist market economic system.It has a very important strategic significance to strengthen the CPA profession work of personnel training,to establish a practicing team of a quality and quantity to meet the economic and capital market development strategy in China,as well as the needs of a modern enterprise system,social supervision of the construction of a high level of the CPA profession and high efficiency service system.Comparing our inland CPA training methods with those of Anglo-American countries,this article aims at providing something instructive to our CPA personnel training.%注册会计师行业的建设和发展质量,与我国社会主义市场经济体制能否健康、稳定运行息息相关。加强注册会计师行业人才培养工作,建立一支在质量和数量上能够满足我国经济和资本市场发展战略,以及现代企业制度需要的执业队伍,对建设一个高水平的注册会计师行业和高效率的社会监督服务体系,具有十分重要的战略意义。本文通过将我国内陆注册会计师人才培养方式与英美国家进行比较,以示为我国内陆注册会计师人才培养提供一些借鉴之处。