| 公司法修订对我国注册会计师行业的影响分析 |
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| 引用本文： | 李华.公司法修订对我国注册会计师行业的影响分析[J].财会通讯,2006(10). |
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| 作者姓名： | 李华 |
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| 作者单位： | 南京审计学院国际审计学院 江苏 |
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| 摘 要： | 全国人大常务委员会对公司法的修订,在公司法人治理结构、保护中小股东权益、调整公司资本制度等方面作了重大修改,很多内容的更新和调整对我国的注册会计师行业都会产生深远的影响。本文通过对公司法有关调整内容的总结,分析和预测注册会计师行业可能会发生的变化。
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| 关 键 词： | 公司法 公司治理 审计环境 |
Impacts Analysis of the Amending of Company Law on CPA Industry |
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| Li Hua.Impacts Analysis of the Amending of Company Law on CPA Industry[J].Communication of Finance and Accounting,2006(10). |
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| Authors: | Li Hua |
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| Abstract: | Recently, the Tenth National People's Congress Standing Committee makes some amendment to the Company Law .There are major breakethouth in such area as corporate governance structures, the protection of the interests of small shareholders, company capital adjustment. conte Manny updates and adjustments to our registered accountants will have a far impacts. Through the lessons and summarized on the adoption of the Company Law, this article analysis and forecasting the probably change in CPA industry . |
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| Keywords: | Company Law Corporate governance Environment of audit |
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