美国州会计事务委员会的特征与职能
发布时间：2019-06-08 09:20
【摘要】：本文基于美国各州的法律研究了州会计事务委员会对注册会计师管理的相关规定,分析了其隶属关系和特点、主要职能、经费来源、报告义务等。认为各州会计事务委员会尽管存在一定的差异,但均为独立法定机构,其独立性、监管模式等更加符合专业服务行业的特征。对我国当前正在全力推进以简政放权为主体的行政体制改革,特别是对包括注册会计师行业在专业服务行业的监管改革,实施"简政放权、放管结合、优化服务",具有较强的借鉴意义。
[Abstract]:Based on the laws of the states of the United States, this paper studies the relevant provisions of the State Accounting Affairs Committee on the management of certified public accountants, and analyzes its subordinate relationship and characteristics, main functions, sources of funds, reporting obligations and so on. It is considered that although there are some differences in the state accounting committees, they are independent statutory bodies, and their independence and regulatory model are more in line with the characteristics of the professional service industry. At present, China is making every effort to promote the reform of the administrative system with decentralization as the main body, especially the regulatory reform in the professional service industry, including the CPA industry, and the implementation of "decentralization, and optimization of services." It has a strong reference significance.
【作者单位】： 北京外国语大学国际商学院;
【分类号】：F233
[Abstract]:Based on the laws of the states of the United States, this paper studies the relevant provisions of the State Accounting Affairs Committee on the management of certified public accountants, and analyzes its subordinate relationship and characteristics, main functions, sources of funds, reporting obligations and so on. It is considered that although there are some differences in the state accounting committees, they are independent statutory bodies, and their independence and regulatory model are more in line with the characteristics of the professional service industry. At present, China is making every effort to promote the reform of the administrative system with decentralization as the main body, especially the regulatory reform in the professional service industry, including the CPA industry, and the implementation of "decentralization, and optimization of services." It has a strong reference significance.
【作者单位】： 北京外国语大学国际商学院;
【分类号】：F233
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