建立社会主义市场经济体制离不开中介组织的社会监督——兼谈注册会计师在市场经济中的作用

发布时间：2018-05-03 11:48

本文选题：注册会计师 + 社会主义市场经济体制　；参考：《四川会计》1995年06期

【摘要】：正市场中介组织是市场经济运行中以公平、公开、公正为准则,为参与市场活动的供求双方提供服务的机构.除提供服务外,还有沟通买卖双方关系,监督买卖双方行为以及为买卖双方提供公证等.从市场体系发育和市场经济运作效率看,市场中介组织的发展,有助于加快生产要素的流通速度,减少流通环节,降低交易费用.市场中介组织的确立,职能的界定与市场经济发展水平直接相关,大量的交易活动使中介机构独立出来成为必然,而且,中介机构的独立有助于对市场经济活动的法制化管理.根据中央规定:中介组织要依法通过资格认定,依据市场规则,建立自律性运行机制,承担相应的法律和经济责任,并接受政府有关部门的管理和监督.注册会计师是依法取得注册
[Abstract]:Market intermediary organizations are institutions that provide services to both supply and demand parties participating in market activities on the basis of fairness, openness and justice in the operation of market economy. In addition to providing services, there is communication between the buyer and seller, supervision of the buyer and seller, and notarization of the buyer and seller. From the point of view of the development of market system and the efficiency of market economy operation, the development of market intermediary organizations is helpful to speed up the circulation of production factors, reduce circulation links and reduce transaction costs. The establishment of market intermediary organizations and the definition of their functions are directly related to the level of the development of the market economy. A large number of transaction activities make it inevitable for the intermediary organizations to come out independently. Moreover, the independence of the intermediary organizations is conducive to the legalized management of the market economy activities. According to the regulations of the central government, the intermediary organizations should pass the qualification confirmation according to the law, establish a self-regulatory operating mechanism according to the market rules, undertake the corresponding legal and economic responsibilities, and accept the management and supervision of the relevant government departments. Certified public accountants are registered in accordance with the law
【作者单位】：四川省财政厅
【分类号】：C932

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