摘  要:当中国经济正在突飞猛进地发展过程中，注册会计师这个行业已逐渐成为一个非常受欢迎的高端服务行业。但是由于中国注册会计师行业相对于西方国家而言起步较晚，那么我们的注册会计师行业必然存在一些与国情相符合的特性。本文主要是探讨我国注册会计师发展的前景，我们必须了解目前我国注册会计师发展的行业现状，以及在发展过程中存在的主要矛盾和问题，谈到了注册会计师行业存在的审计制度问题，其中对于行业人员的素质要求有待提高。那么，对于我国注册会计师行业未来发展的一个趋势来看，会逐渐形成大规模的会计师事务所、会计信息业务的网络化，以及行业人员的高素质等等。

关键词：注册会计师  行业现状  审计制度  人员素质

ABSTRACT:When the process of China's economy is developing by leaps and bounds, CPAs in this industry has gradually become a very popular high-end service industry. However, due to the Chinese CPA profession relative to a late start for the West, then the CPA profession there must be some characteristics consistent with the national conditions. This paper is to explore the prospects for the development of Certified Public Accountants; we must understand the development of the industry status quo of Certified Public Accountants, and the presence of major contradictions and problems in the development process, when it comes to the CPA industry audit system, industry personnel the quality requirements to be improved. Well, for the future development of China's CPA industry trend, gradually formed a large-scale CPA, accounting information business network, as well as high-quality industry personnel.

Keywords: Certified Public Accountant；Current state of the industry；Audit system；The quality of personnel