| 注册会计师行业存在的问题及建议 |
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| 引用本文： | 郝博. 注册会计师行业存在的问题及建议[J]. 税务与经济, 2005, 0(1): 67-68 |
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| 作者姓名： | 郝博 |
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| 作者单位： | 北京交通大学,经管学院,北京,100044 |
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| 摘 要： | 我国注册会计师行业存在的"先天不足"及其公司治理结构等方面的缺陷,致使其不适应市场经济发展的要求。应通过推行有限责任合伙制、加强监管与完善法律制度、建立信用机制、实行新型同业互查等政策措施,促进注册会计师行业规范健康地发展。
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| 关 键 词： | 注册会计师 问题 审计质量 政策建议 |
| 文章编号： | 1004-9339(2005)01-0067-02 |
| 修稿时间： | 2004-06-30 |
Problems and Suggestions in the Line of Chartered Accountants |
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| HAO- Bo. Problems and Suggestions in the Line of Chartered Accountants[J]. Taxation and Economy, 2005, 0(1): 67-68 |
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| Authors: | HAO- Bo |
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| Abstract: | There is a phenomenon of "inborn weakness"in the line of chartered accountants and also a defect on the construction of company management,which is not suitable for the demands of marketing economic development.The healthy development of chartered accountants should be promoted by introducing limited partners,strengthening the legal system of supervision,setting up the credit mechanism and carrying out some policy measures of peer review. |
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| Keywords: | chartered accountant problem audit quality policy suggestion |
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