会计师事务所所有权模式创新研究

发布时间：2018-04-13 18:02

  本文选题：会计师 + 事务所　； 参考：《财会通讯》2013年10期

【摘要】：正一、引言近年来,为了配合注册会计师行业"做大做强"、"走出去"战略的实施,相关部门出台并发布了一系列规章制度、实施意见,这为注册会计师行业的健康、有序发展提供了外部制度保障,稳定了行业的外部发展环境。然而,事务所以及注册会计师作为行业发展的中坚力量,事务所的治理结构是否合理、完善,注册会计师人力资
[Abstract]:First, in recent years, in order to cooperate with the implementation of the strategy of "becoming bigger and stronger" and "going out" in the CPA industry, the relevant departments have issued and issued a series of regulations and implementation opinions, which is the health of the CPA industry.Orderly development provides external institutional protection and stabilizes the external development environment of the industry.However, the firm and CPA as the backbone of the development of the industry, whether the governance structure of the firm is reasonable, perfect, CPA human resources
【作者单位】： 陕西理工学院经济与法学学院;
【分类号】：F233
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本文编号：1745603