| 基于行业协会理论的注册会计师管理协调机制研究 |
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| 引用本文： | 姜虹. 基于行业协会理论的注册会计师管理协调机制研究[J]. 中央财经大学学报, 2004, 0(9): 55-59 |
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| 作者姓名： | 姜虹 |
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| 作者单位： | 暨南大学管理学院 广州510630 |
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| 摘 要： | 本文以国内外有关行业协会研究的结论为基础,对我国注册会计师协会的性质和功能进行了分析,提出我国注册会计师协会的运作与真正意义上的行业协会尚存在一定差距,我国注册会计师协会应当从性质和行为方式等方面进行改革,并与政府、会计师事务所、非正式网络以及国外有关行业协会协调运作,以形成有效的注册会计师管理协调机制.
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| 关 键 词： | 行业协会 注册会计师协会 协调机制 |
| 文章编号： | 1000-1549(2004)09-0055-05 |
| 修稿时间： | 2004-07-03 |
Based on Guild Theory'''' Research about the System of CICPA''''Management and Harmony |
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| JIANG Hong. Based on Guild Theory'''' Research about the System of CICPA''''Management and Harmony[J]. Journal of Central University of Finance & Economics, 2004, 0(9): 55-59 |
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| Authors: | JIANG Hong |
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| Affiliation: | JIANG Hong |
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| Abstract: | This thesis based on guild theory of China and foreign, analyzes the CICPA's character and functional This thesis thinks the CICPA's operation different from the guild of foreign, in order to set up effective system of management and harmony, the CICPA should reform in operating methods, cooperate harmoniously with government, public accounting firm, informal network and the guild of foreign |
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| Keywords: | Guild CICPA Harmoniously system |
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