UC知道论文翻译（中译英）
来源：百度知道 编辑：UC知道 时间：2024/05/15 03:36:06
我国的注册会计师行业建立于1980年，迄今只有短短的20几年，而美国的注册会计师行业发展已有120多年，美国注册会计师行业可谓是走在世界的前列，其各方面都具有代表性。为此，本文通过对中美注册会计师行业发展中注册会计师发展与经济环境关系、事务所组织形式和业务范围和注册会计师行业监管模式进行了比较，并论述了美国在注册会计师发展与经济环境关系、事务所组织形式和业务范围方面对我国的借鉴和结合中美注册会计师行业监管模式的情况对我国的行业监管提出三点建议。希望能对我国的注册会计师行业的健康发展有所帮助。
证券市场会计责任制度的建设状况，将决定证劵投资者权益得到合理维护的程度，我国现行注册会计师在证劵市场上的规范与美国存在一定的差距，因而需要与证券市场发展息息相关的注册会计师所应该承担的法律责任，特别是中国对证券投资者的法律责任缺乏明确的规范。本文分别简述中美两国注册会计师对证券投资者的法律责任制度的有关规定，并对两者的不同之处进行比较，通过研究美国对证券投资者的法律制度的有益经验，对我国证券制度的完善提出建议。
Our country's chartered accountant the profession established in 1980, until now only then short in more than 20, but US's chartered accountant the profession development had more than 120 years, US chartered accountant the profession it may be said was walks in the world front row, its various aspects all had the representation.Therefore, this article through in the profession development chartered accountant developed and the economic environment relations, the office organization form and the business scope and chartered accountant to China and America chartered accountant the profession supervising and managing pattern has carried on the comparison, and elaborated US to develop and the economic environment relations, the office organization form and the business scope aspect in chartered accountant and unifies China and America chartered accountant to our country's model the profession supervising and managing pattern the situation to put forward three proposals to o