论文翻译（中译英）

论文翻译（中译英）

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。Chinese CPA profession, established in 1980, has only just 20 years, and the U.S. CPA profession development for many years, the U.S. has 120 certified public accountants industry in the world is the forefront, its all aspects of representative. Therefore, based on the development of industry and certified public accountants registered accountants development and economic environment, the organization and the scope of business and CPA profession supervising mode, and discusses the development in the CPA firm with economic environment, organization form and scope of business in China, and combining the CPA professional supervision and the mode of our profession supervising the author puts forward three Suggestions. Hope to the healthy development of the CPA professional help.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。 Responsibility accounting system of securities market construction condition, will decide card is investor reasonable degree of maintenance, current registered accountants in issuing certificates and standardize the market in the United States, and need of securities market development is closely related with the CPA should bear the legal responsibility for securities investors in China, especially the legal responsibility of norms. This paper briefly sino-american for securities investors CPA legal responsibility system, and the relevant provisions of the differences between us, through comparison study of securities investor legal system of our country, the useful experience of securities system are proposed.