中国注册会计师

近年来，中注协持续贯彻落实《会计师事务所财务管理暂行办法》（财会[2010]14号）相关规定，每年按期开展行业财务报告报备工作，不断强化财务指标在服务、监督、管理、协调职能中发挥的重要作用。2024年，中注协继续深入分析行业财务数据，仔细研究收入规模的增长趋势，全面剖析收入结构的多样化特征，旨在为行业拓展新的服务领域、增强发展动能和提升国际竞争力提供坚实的数据支持与决策依据，以促进行业的高质量发展。本报告对2023年度注册会计师行业收入和支出情况作出统计分析。

According to relevant provisions of the Interim Measures for the Financial Management of Accounting Firms, the CICPA organizes annually the accounting firms across China to file and report their annual financial report, and carries out related analysis and research on the profession's annual income and expenditure, so as to continuously strengthen the important role played by financial indicators in facilitating the profession's service, supervision and management functions. This report makes a statistical analysis on income and expenditure of the CPA profession in 2023, studies the growth trend of income scale, analyzes the diversified characteristics of income structure, and provides solid data support and decisionmaking basis for the profession to explore new service areas, enhance development momentum and enhance international competitiveness.