摘要：科技的进步、 国内经济的突飞猛进，间接或直接的影响着我国注册会计师的发展。国内、国外各种形势变化对我国注册会计师未来发展趋势也有所影响。

注册会计师是经济发展必然的结果，注册会计师行业对发展我国经济、创造经济收益、维护我国社会秩序都起着重要作用。注册会计师是当代企业甚至国家的不可或缺的强有力的工具。我写的论文阐述我国注册会计师的近况，预测我国未来注册会计师的未来发展，对注册会计师的未来形势表达我的联想。80567

毕业论文关键词：注册会计师  未来   发展趋势  会计事务所  经济  国际

The Development of CPA In The Future

Abstract: The FRC is the UK’s independent regulator responsible for promoting high quality corporate governance and reporting to foster investment。 It has specific responsibilities for overseeing the regulation of statutory auditors and, more widely, the regulation of the accountancy and actuarial professions in the UK by agreement with  their  professional  bodies。

This document provides statistical information on the accountancy profession as part of the context to the FRC’s work。 It collates information provided by the accountancy bodies for which the FRC has oversight responsibilities, being the six chartered accountancy bodies1 and one other body that offers an audit qualification recognized by the FRC2。 The information in Sections One to Three relates principally to membership, students, income, costs and staffing of these bodies。 Section Four contains information related to the supervision of statutory auditors。

Section Five provides information on thirty-one of the largest registered audit firms which collectively audit the vast majority of UK listed companies and other public interest entities。 Firms provide this information on a voluntary basis and there were a few firms that declined to do so。

Where appropriate we highlight significant trends and explain possible limitations on the data。 However, we do not comment on the possible reasons for particular trends。 We would also stress that it is often difficult to make comparisons between the different accountancy bodies or between audit firms。 This can be for a number of reasons, such as differences in the way data is classified or in the differing regulatory arrangements。

The tables on members of the accountancy bodies show data for the UK and the Republic of Ireland, and separately worldwide data。 We include the UK and ROI figures together, partly because members and firms are entitled to practice in both jurisdictions and partly because in some cases it is difficult for the bodies to separate the data。 However, the Irish Auditing and Accounting Supervisory Authority (IAASA) publishes certain information relating specifically to the ROI, which is available。

Overall, the data suggests that the profession continues to remain attractive。 The overall number of members continues to increase, both in the UK & ROI and worldwide。 Student numbers whilst growing worldwide have fallen slightly in the UK and ROI in 2014。 The total fee income of the largest firms has also grown in 2013/14。

We are grateful to those that took the time to complete our questionnaire on how we could improve this publication。 We would again welcome your comments on Key Facts and Trends in the Accountancy Profession，

目录

一、绪论1

  （一）背景及研究意义1

  （二） 国内外发展综述1

  1。国内发展综述1

  2、国外文献综述1

  （三） 研究重点与研究思路2

二、 我国注册会计师历史 3（一）重新建立板块1981-1992 3

（二）规范发展的板块1990-1999 3