| 法国注册会计师行业特点对中国相应行业的启示 |
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| 引用本文： | 姚景春,李梦梅.法国注册会计师行业特点对中国相应行业的启示[J].吉林省经济管理干部学院学报,2009,23(2):67-70. |
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| 作者姓名： | 姚景春 李梦梅 |
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| 作者单位： | 1. 吉林大学,财务处,吉林,长春,130012
2. 长春市机械工业学校,培训部,吉林,长春,130011 |
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| 摘 要： | 注册会计师制度由国外传入中国,并已经在国内形成了一套特有的制度形式。但是鉴于中国改革开放时间较短,经济格局变动过快,中国注册会计师行业发展总是处于被动跟进的状态,因此,需要借鉴国外已经成熟了的注册会计师制度提高其前瞻性和有效性。中国的审计市场状况与法国有相近之处,可以在开展非审计业务、加强小型事务所发展及行业监管等方面借鉴法国的先进经验,促进我国注册会计师制度的更好发展。
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| 关 键 词： | 注册会计师 行业特征 内控制度 审计质量 |
Enlightenment of Foreign CPA Industry Characteristics to the Corresponding Chinese Industries——Based on French Certified Public Accountants Industry |
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| YAO Jing-chun,LI Meng-mei.Enlightenment of Foreign CPA Industry Characteristics to the Corresponding Chinese Industries——Based on French Certified Public Accountants Industry[J].Journal of Jilin Province Economic Management Cadre College,2009,23(2):67-70. |
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| Authors: | YAO Jing-chun LI Meng-mei |
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| Institution: | 1.Jilin University;Changchun;Jilin 130012;2.Changchun City Machinery Industry School;Jilin 130011;China |
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| Abstract: | Certified Public Accountants system was introduced into China from abroad and has formed a set of domestic system-specific forms.However,because of the shorter hours of China's reform and opening and the fast change of the economic pattern,Chinese Certified Public Accountants system is always in a passive follow-up state.Therefore,we should learn from foreign ripe CPA system to improve its forward-looking and effective.China's audit market situation has similarities with France.We can learn from the advance... |
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| Keywords: | Certified Public Accountants Industrycharacteristics Internal control system Audit quality |
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