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一、北洋军阀政府颁布的法规与注册会计师事业的创立满清末年,外国会计师随着侵略势力来到中国,包揽了我国会计师业务的仲裁大权。为了维护民族的利益和尊严,我国一些爱国会计学者,积极倡导创办自己的会计师事业。1918年北洋军阀政府农商部主持制订了《会计师暂行章程》十一条,于同年9月7日颁布实施,这是我国历史上第一个关于注册会计师的法规。从此,我国有了自己的注册会计师法规和注册会计师。但这时全国领有会计师执照者仅13人。1923年5月3日,北洋政府农商部又颁发《修正会计师暂行章程》,修正的主要内容为学历条件,对其要求有所放宽,增加了“国内外大学或专门学校经济
First, the laws and regulations promulgated by the Beiyang warlord government and the establishment of a certified public accountant In the late Qing Dynasty, foreign accountants came to China as aggressors, sweeping over the power of arbitration in China’s accountant business. In order to safeguard the interests and dignity of the nation, some patriotic accountants in our country actively advocate the establishment of their own accountants. In 1918, the Beiyang Warlord Government’s Ministry of Agriculture and Commerce presided over the formulation of eleven Provisional Articles of Accountants, promulgated and implemented on September 7 of the same year. This is the first law and regulation on CPAs in the history of our country. Since then, our country has its own CPA regulations and certified public accountants. But at this time there were only 13 people in the country who hold accountants’ licenses. On May 3, 1923, Beiyang Government’s Ministry of Commerce and Industry issued a Provisional Charter on Amending Accountants. The main content of the amendments was academic qualifications. It relaxed its requirements and added "the economy of domestic and foreign universities or specialized schools