中文摘要随着社会与经济的不断进步和进展，人们越来越发现到“人力资本”对各行各业的影响和作用。21 世纪提倡“以人为本”的理念，而事实上它的作用确实是不可否认的。当然，对于会计领域也是如此。一个会计师事务所要有良好的信誉和非凡的成就离不开注册会计师的杰出贡献，对于会计师事务所质量控制的提高，注册会计师更有着不可忽视的作用。假如要提高会计师事务所的控制质量，会计师事务所就应该做出努力，对内部的人员以及其他方面的管理做到有规可循，不偏不倚，但是不仅仅是会计师事务所单方面的改善和努力，注册会计师也应该与会计师事务所积极配合，树立主人翁意识，与会计师事务所共同努力，进而提高会计师事务所的质量。关键词：质量控制，人力资本，会计师事务所，注册会计师AbstractProgress unceasingly along with the society and the economy and develop, the people discover “the human capital” more and more to the various trades and occupations the influence and the function. The 21st century advocates “humanist” idea, and its function is truly in fact undeniable. Certainly, so as the Accounting field. An Accounting firm must have the good prestige and the extraordinary achievement cannot leave chartered accountant's brilliant contribution, regarding the Accounting firm quality control's enhancement, chartered accountant has the noticeable function.If must enhance the Accounting firm the control quality, the Accounting firm should make diligently, achieves to the internal personnel as well as other aspect's management has the gauge to follow, without bias and without favor, but is not only the Accounting firm improvement unilaterally and diligently, chartered accountant should also coordinate with the Accounting firm, to set up the host positively to realize, joint effort with the Accounting firm, then enhances the Accounting firm the quality. Key Words：Quality control， Human capital，Accounting firm，Certified public accountant引 言随着...
