1993年7月26日,新华社播发了《一家不公正的公证机构》的消息,报道了北京中诚会计师事务所(以下简称“中诚”)在1993年3月为非法集资的北京长城机电科技产业公司进行验资时出具虚假的审验报告,在社会上造成十分恶劣的影响的事件。无独有偶,刚过去不久的深圳“原野”事件,又把深圳经济特区会计师事务所拉上了“被告”席。这两起恶性事件虽然都遭到严厉的处罚,但留给人们特别是会计师事务所和注册会计师的思考是深沉的。党的十四大明确了我国要建立和发展社会主义市场经济,这就必然要求转变政府职能,转换企业经营机制,实行政企职责分开,让企业真正成为独立自主、自负盈亏、自我发展、自我约束的经济实体。政府对企业的关系由原来的直接管理转变为间接调控。因此,在国家与企业之间客观上要求有一个独立的第三者站在客观公正的立场上对企业编制的会计报表进行审查验 On July 26, 1993, Xinhua News Agency broadcast the news that “an unjust notary institution” has reported that Beijing Zhongcheng Certified Public Accountants Co., Ltd. (hereinafter referred to as “Zhongcheng”) was involved in the illegal capital raising of Beijing Great Wall Electromechanical Co., Ltd. in March 1993 When a technology industry company makes a capital verification, it issues a false review report, causing a very bad influence in the society. Coincidentally, just over the recent Shenzhen “Wilderness” incident, and again the Shenzhen Special Economic Zone accounting firm pulled the “defendant” seats. Despite these two vicious incidents have been severely punished, but left to people, especially accounting firms and certified public accountants thinking is deep. The 14th National Congress of the Communist Party of China made it clear that China wants to establish and develop a socialist market economy. This necessarily requires the transformation of government functions, the transformation of the operating mechanism of enterprises and the separation of responsibilities of government and enterprises so that the enterprises can truly become independent, self-financing, self-development and self-restraint Economic entity. The relationship between the government and the enterprises changed from direct management to indirect regulation. Therefore, objectively speaking, an independent third party is required between the state and the enterprises to examine and verify the accounting statements prepared by the enterprises on the objective and impartial standpoint