我国社会中介机构的脱钩改制是社会主义市场经济发展的客观要求,这是党和国家在新形势下加强党的建设、政权建设,巩固机构改革成果,建立和完善社会主义市场经济体制的一项重大举措,是一件“功在当代,利在千秋”的大事。因此,党中央、国务院十分重视社会中介机构的体制改革问题,朱镕基、李岚清等中央领导同志对此先后作过许多重要指示。随着我国社会主义经济体制改革的不断深入,作为社会经济监督的重要力量之一的注册会计师和会计师(审 The decoupling and restructuring of social intermediary agencies in our country are the objective requirements for the development of the socialist market economy. This is an objective requirement of the party and the state under the new circumstances of strengthening party building and regime construction, consolidating the achievements in structural reform, and establishing and improving a socialist market economic system A major move is a major event that “succeeds in the contemporary era and benefits the future generations.” Therefore, the CPC Central Committee and the State Council attach great importance to the institutional reform of social intermediary agencies. The Central Government leaders like Zhu Rongji and Li Lanqing have made many important instructions on this issue. With the continuous deepening of China’s socialist economic system reform, as one of the important forces of social and economic supervision of certified public accountants and accountants