| 安徽省注册会计师收入水平的实证研究 |
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| 引用本文： | 赵惠芳.安徽省注册会计师收入水平的实证研究[J].华东经济管理,2005,19(4):126-129. |
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| 作者姓名： | 赵惠芳 |
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| 作者单位： | 合肥工业大学,管理学院,安徽,合肥,230009 |
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| 基金项目： | 教育部人文社科基金项目(015A630051);;
安徽省会计学会课题 |
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| 摘 要： | 注册会计师的收入问题是当前注册会计师行业建设的突出问题之一,也是制约会计师事务所发展的一个重要因素。提高安徽省的注册会计师收入水平,建立完善合理的事务所人员薪酬制度,是提高注册会计师从业积极性,加强注册会计师职业道德的关键,也是保证会计师事务所持续健康发展的
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| 关 键 词： | 注册会计师 收入水平 薪酬制度 |
| 文章编号： | 1007-5097(2005)04-0126-04 |
| 收稿时间： | 2005/1/14 0:00:00 |
| 修稿时间： | 2005年1月14日 |
Positive Research of CPA's Earning Levels in Anhui Province |
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| ZHAO Hui-fang,PENG Song,WANG Dan,PAN li-sheng.Positive Research of CPA''s Earning Levels in Anhui Province[J].East China Economic Management,2005,19(4):126-129. |
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| Authors: | ZHAO Hui-fang PENG Song WANG Dan PAN li-sheng |
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| Institution: | School of Management,Hefei University of Technology,Hefei 230009,China) |
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| Abstract: | CPA's earning is one of the most outstanding problems of construction of certified public accountant,and is also an important restrict factor to the development of the accounting firms.To improve the CPA's earning levels of Anhui Province and build reasonable stipend systems of accounting firms is the key of improving CPA's positivity and enhancing CPA's professional moral,and is also the keystone of guarantee of the sustainable development of the accounting firms.This article first analyses the actuality of CPA's earning levels of Anhui Province,and then gives some advice to heighten its earning levels and accelerate accounting firms' development basing at extensive research. |
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| Keywords: | certified public accountant(CPA) earning level stipend system |
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