解决注册会计师执业质量低下的对策

近年来，注册会计师行业发展迅速，对我国社会主义市场经济建设发挥了重要作用，而会计师事务所的改制给整个注册会计师行业带来了生机和活力。改制后，会计师事务所执业质量低下，职业道德水平不高的现象仍然存在，主要表现在组织形式、人力资源配置和内部管理等方面。鉴于这些方面，可相应地采取推行合伙制会计师事务所，允许发展个人会计师事务所，增强注册会计师执业素质，提高职业人员整体水平，以及建立科学有效的民主管理、人事管理、财务管理、质量监控和分配等内部管理制度，来提高注册会计师的执业质量及其职业道德水平。

The solution registers the lowly counterplan in quantity in accountant

In recent years, register the accountant profession development quick, to our country socialism market economy developments developped the important function, hut the accounting firm changed the system to bring whole registration accountant profession the source of vitality with vitality. After changing the system, the accounting firm work quantity is lowly, the not high phenomenon in level in morals in occupation still exsits, expressing primarily in the aspects of organized form, human resource installing to manage to wait with the inner part. Owing to these aspects, can adopt to promote the partnership system accounting firm homolo- gously, the admission develops the personal accounting firm, strengthenning the registration accountant the work the character, increasing occupation personnel the whole level, and establish valid democracy in science management, personal management, finance management, the quantity supervises and control with assign to wait the internal management system, increase work quantity and its occupation morals levels of the registration accountant.