会计师事务所扩张模式有效性分析

发布时间：2018-05-16 17:31

  本文选题：会计师 + 事务所　； 参考：《财会通讯》2013年10期

【摘要】：正一、会计师事务所面临的机遇与挑战从1992年我国建立社会主义市场经济体制以来,资本市场迅猛发展,大量民间资本、外国资本涌入国内市场,为我国经济发展带来充足的资金。国内企业也纷纷抢抓这一机会,各种股份制企业像潮水般建立。由于股份制的特殊性,如何对企业管理层所提供的财务信息质量进行控制以维护股东的权益便凸显出来。与此相伴,在国内市场上涌现出一大批大大小小的会计师事务所。经过近二
[Abstract]:First, the opportunities and challenges faced by accounting firms since the establishment of the socialist market economic system in China in 1992, the capital market has developed rapidly, a large number of private capital and foreign capital have poured into the domestic market. Bring sufficient funds to our country's economic development. Domestic enterprises have also seized this opportunity, a variety of joint-stock enterprises like the tide of the establishment. Because of the particularity of joint-stock system, how to control the quality of financial information provided by enterprise management to protect the rights and interests of shareholders will be highlighted. Accompanied by this, a large number of large and small accounting firms emerged in the domestic market. After nearly two
【作者单位】： 武汉大学经济与管理学院;
【分类号】：F233
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本文编号：1897773