| 注册会计师的社会需求与培养 |
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| 引用本文： | 张改娥.注册会计师的社会需求与培养[J].山西经济管理干部学院学报,2004,12(2):5-8. |
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| 作者姓名： | 张改娥 |
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| 作者单位： | 山西经济管理干部学院,山西,太原,030024 |
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| 摘 要： | 注册师行业是靠执业人员的人力资本来提供服务取得收入的.本文在深入分析注册会计师在数量及专业胜任能力等方面不能满足社会经济发展需求的基础上,针对性地提出了注册会计师的培养建议.
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| 关 键 词： | 注册会计师 社会需求 培养 |
| 文章编号： | 1008-9101(2004)02-0005-04 |
| 修稿时间： | 2004年3月19日 |
Social Demand and Cultivation for the Registered Accountants |
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| ZHANG Gai-e.Social Demand and Cultivation for the Registered Accountants[J].Journal of Shanxi Institute of Economic Management,2004,12(2):5-8. |
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| Authors: | ZHANG Gai-e |
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| Abstract: | Registered accountants industry is depending on the human capital person taking up this job to offer service and obtain income. On the basis of deeply analyzing that registered accountants in quantity and professional competence can not meet the demand of social economy development, this paper has pointedly put forward suggestions on cultivation of registered accountants. |
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| Keywords: | Registered Accountant Social Demand Cultivation |
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