注册会计师业务拓展现状及其影响因素研究——基于《注册会计师业务指导目录》颁布实施的现实证据

发布时间：2018-08-17 19:30

【摘要】：注册会计师业务拓展不仅是注册会计师行业本身持续稳定发展的需要,也是注册会计师行业更好地服务于我国经济体制改革深化、服务于市场在资源配置中基础性作用的发挥、提升注册会计师行业国际竞争力的必要条件。本文从我国注册会计师业务拓展的必要性入手,通过对我国注册会计师业务拓展的政策路径及对已颁布的三版《注册会计师业务指导目录》的现实证据进行对比,阐述了当前我国注册会计师业务拓展中亟待解决的问题,分析了注册会计师业务拓展受制于其所在会计师事务所自身专业特长、是否损害注册会计师的声誉、社会对注册会计师合理需求、宏观经济发展态势以及区域政策格局等影响因素,提出了拓展我国注册会计师业务领域的相关措施建议。
[Abstract]:The expansion of CPA business is not only the need for the continuous and stable development of CPA industry, but also the need for CPAs to better serve the deepening of economic system reform in China and the fundamental role of the market in the allocation of resources. The necessary conditions to enhance the international competitiveness of CPA industry. This paper begins with the necessity of the expansion of CPA business in China, compares the policy path of CPA business expansion in China and the practical evidence of the issued three editions of CPA Business guidance Catalog. This paper expounds the problems that need to be solved urgently in the development of CPA business in our country, and analyzes whether the development of CPA business is restricted by the specialty of the CPA firm itself, and whether it damages the reputation of CPA. This paper puts forward some relevant measures to expand the field of CPA business in our country, such as the reasonable demand for CPA, the development trend of macro-economy and the regional policy pattern and so on.
【作者单位】：中央财经大学会计学院;
【基金】：北京市教育委员会共建项目北京市会计类专业群(改革试点)建设项目中央财经大学“211工程”重点学科建设项目中央财经大学2011协同创新重点培育项目“注册会计师行业发展”项目专项资助
【分类号】：F233

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