吉林省注册会计师行业发展对策研究——基于需求与供给的分析

发布时间：2018-01-11 16:42

  本文关键词：吉林省注册会计师行业发展对策研究——基于需求与供给的分析　出处：《税务与经济》2017年06期 　论文类型：期刊论文

  更多相关文章： 注册会计师行业 吉林省 会计服务需求

【摘要】：注册会计师行业的发展与经济社会发展需求和注册会计师行业的供给水平密切相关。伴随着改革开放的进程,吉林省注册会计师行业也蓬勃发展起来。近年来,吉林省注册会计师行业在国有企业改革改组、经济结构调整和经济增长方式转变等方面发挥了重要作用。诚信建设成效明显,执业质量和执业规范性进一步提高,自律监管体制日趋健全。但仍存在注册会计师的整体素质不高、高层次人才匮乏等问题。基于吉林省经济发展水平、产业结构和财政支出对注册会计师服务的需求,以及注册会计师行业服务供给的状况,吉林省注册会计师行业应重点贯彻做精做专的发展战略,大力发展对第二产业的服务,完善分级分类管理办法,加强培养具有行业专长的人才。
[Abstract]:The CPA is closely related to the development of the industry and the economic and social development needs of the CPA industry supply level. Along with the process of reform and opening up, the CPA industry in Jilin province has developed rapidly. In recent years, the CPA industry in Jilin Province in the reform of state-owned enterprises restructuring, plays a very important role in the adjustment of economic structure and economic growth mode the transformation of the integrity of the building. Obvious effect, quality of practice and normative practice to further improve the supervision system more perfect. But there is still the overall quality of CPA is not high, the problem of lack of high-level talents. The economic development level of Jilin Province Based on the needs of the industrial structure and the fiscal expenditure on the CPA service, and registration services the supply of accountants, CPA industry in Jilin province should focus on implementing the development strategy designed to do fine, develop We should improve the service of the second industry, improve the management methods of classification and classification, and strengthen the training of talents with professional expertise.

【作者单位】： 吉林大学商学院;
【基金】：吉林省社会科学基金项目“基于DEA方法的吉林省注册会计师行业竞争力分析”(项目编号:2014B13)
【分类号】：F233
【正文快照】： 注册会计师行业是市场经济的产物,它既是一种社会经济的监督服务制度,又是一种需要高度发展的现代服务业。[1]我国注册会计师行业自上世纪80年代恢复以来,在保护产权、促进公平竞争、提高企业管理水平、为有关部门提供智力支持和决策参考等方面发挥着独特的作用。截至2013年底，

本文编号：1410382