金融危机环境下审计主题的认识和反思

发布时间：2018-06-11 22:34

本文选题：注册会计师行业 + 国际金融危机　；参考：《中国注册会计师》2010年08期

【摘要】：由美国次贷危机引发的国际金融危机,迅速从局部发展到全球,从发达国家传导到新兴市场和发展中国家,从金融领域扩散到实体经济领域。注册会计师行业身临其境,审计和会计都面临或经受了前所未有的挑战。历史经验告诉我们,每一次经济、金融危机史都是一部审计、会计的创新史。目前,我国经济增长明显下滑趋势已经得到遏制,经济形势总体呈现企稳向好的势头。在经历了前段时间的金融风暴以后,我们对金融危机环境下的审计主题进行总结和反思,有利于总结经验,做好今后的审计实务,争取求得新一轮的发展和创新。
[Abstract]:The international financial crisis caused by the subprime mortgage crisis in the United States has rapidly developed from local to global, from developed countries to emerging markets and developing countries, from financial fields to real economy. CPA industry has experienced unprecedented challenges in auditing and accounting. Historical experience tells us that every history of economic and financial crisis is a history of audit and accounting innovation. At present, China's economic growth has been contained, the overall economic situation has stabilized to a good momentum. After the previous financial storm, we summarize and reflect on the audit theme under the financial crisis environment, which is beneficial to summing up the experience, doing well the audit practice in the future, and striving for a new round of development and innovation.
【作者单位】：江苏无锡市注册会计师协会;
【分类号】：F239.0

【相似文献】