论完善注册会计师及相关特种执业资格准入机制

现有法律、法规及规章没有规定资产评估机构、房地产估价机构、造价工程师执业机构的准入条件,各特种执业资格准入机制存在准入条件相差较大,个别执业资格准入条件偏低,准入考试内容设置不合理等缺陷。应提高注册会计师及相关特种执业资格准入条件,合理设置准入考试或考察内容,建立会计师事务所各特种执业资格注册管理制度。

On the Perfection of Access Mechanisms of Qualifications of Certified Public Accountants and that of Relevant Special Practical Qualifications

Existing laws,rules and regulations have not stipulated the market access conditions about the appraisal agencies of assets,the appraisal organizations of real estate or the practicing agencies of cost engineer.The access mechanisms of various special practicing qualifications have many discrepancies,such as comparatively big differences about the access conditions,comparatively low access conditions of some special practicing qualifications and unreasonable content setting of access examinations and so on.We should improve the access conditions of certified public accountants and relevant special practicing qualifications,set access examinations or investigation content rationally and establish registering and managing systems of all special practicing qualifications of accounting firms.