| 注册会计师行业监管模式变迁的思考 |
| |
| 引用本文： | 曾艳霞.注册会计师行业监管模式变迁的思考[J].财会通讯,2005(4). |
| |
| 作者姓名： | 曾艳霞 |
| |
| 作者单位： | 厦门大学管理学院 福建厦门361005 |
| |
| 摘 要： | 注册会计师行业监管模式的变迁是与资本市场危机联系在一起的。本文从英美注册会计师行业监管模式发生的重大变革入手,对其行业监管模式的变迁进行了思考,并在此基础上提出了我国在加入WTO和会计国际化进程进一步加快的背景下应如何加以借鉴。
|
| 关 键 词： | 注册会计师 行业监管模式 行业自律 政府监管 独立监管 |
Thought on the Transition of Regulation Mode in CPA Industry |
| |
| Zeng Yanxia.Thought on the Transition of Regulation Mode in CPA Industry[J].Communication of Finance and Accounting,2005(4). |
| |
| Authors: | Zeng Yanxia |
| |
| Abstract: | The transition of regulation mode in CPA industry is always relative to the crisis of capital market. This article begins with recent transformation of regulation mode in CPA industry of USA and UK and thinks about this transition. Based on the above analysis, this article gives us some revelations and puts forward to some suggestions on how to use for reference with the rapid development of the process of accounting internationalization since our entrance into WTO. |
| |
| Keywords: | CPA The trade supervises the mode Independent managenment of the trades The government supervises Supervise inindependently |
| 本文献已被 CNKI 等数据库收录！ |
