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山东省会计师事务所发展策略研究
引用本文:杨永淼,张建英. 山东省会计师事务所发展策略研究[J]. 山东工商学院学报, 2009, 23(4): 40-44
作者姓名:杨永淼  张建英
作者单位:山东农业大学经管学院,山东泰安,271018
基金项目:山东省人文社科规划基金资助项目,山东省软科学基金资助项目,山东省教育厅基金资助项目 
摘    要:从山东省会计师事务所的发展现状入手,针对山东省会计师事务所发展中存在的问题,剖析了制约山东省会计师事务所做大做强的原因,并提出了借助政府力量推动山东省会计师事务所做大做强的建议:改革注册会计师协会管理体制;提高会计师事务所的进入门槛;规范审计报告的出具;引导企业理性选择会计师事务所;合理调整执业收费标准,在政策上给予扶持。

关 键 词:山东省  会计师事务所  发展策略

Development Strategy on Accounting Firms in Shandong Province
YANG Yong-miao,ZHANG Jian-ying. Development Strategy on Accounting Firms in Shandong Province[J]. Journal of Shandong Institute of Business and Technology, 2009, 23(4): 40-44
Authors:YANG Yong-miao  ZHANG Jian-ying
Affiliation:College of Economic Management;Shandong Agricultural University;Taian 271018;China
Abstract:Starting from the development of accounting firms,in view of the problems in the development of accounting firms in Shandong Province,the essay analyzes the constraints of the reasons for accounting firms in Shandong Province becoming bigger and stronger,and puts forward the proposals to enlarge and strengthen accounting firms in Shandong Province under the aid of the forces of government: to reform management system of institute of certified public accountants;to raise the threshold to enter the accounting...
Keywords:Shandong Province  accounting firms  development strategy
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