中国会计鉴定市场的执业效率与发展趋势研究——基于法务会计发展视角

发布时间：2018-03-08 23:14

本文选题：会计鉴定　切入点：执业效率　出处：《湖南财政经济学院学报》2016年06期 　论文类型：期刊论文

【摘要】：在分析我国会计鉴定市场发展状况的基础上,通过收集整理相关数据,从执业收入量与业务量的统计分析、执业机构与执业人数的统计分析、执业地域与专业领域的分布结构等方面研究了会计鉴定市场的执业效率,并结合国内外会计鉴定市场的功能定位,探讨了会计鉴定市场的未来趋势,并提出了理顺行业管理体制、推动法治化建设、积极培养专业人才、建立职业规范、发展职业推广、规范职业保障等发展措施。
[Abstract]:On the basis of analyzing the development of accounting appraisal market in our country, through collecting and collating relevant data, this paper analyzes the quantity of practice income and business volume, and the statistical analysis of the number of practicing institutions and practitioners. This paper studies the practice efficiency of the accounting appraisal market from the aspects of the distribution structure of the practice region and the specialized field, and probes into the future trend of the accounting appraisal market in combination with the functional orientation of the accounting appraisal market at home and abroad. It also puts forward some development measures, such as straightening out the management system of the profession, promoting the construction of the rule of law, actively cultivating the professional talents, establishing the professional standard, developing the professional promotion, standardizing the occupational security and so on.
【作者单位】：西南财经大学会计学院;
【基金】：中央高校基本科研业务费专项资金资助项目“基于法治目标视角的会计司法鉴定模式研究”(项目编号:JB1609088)
【分类号】：D918.95

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