| 如何充分发挥注册会计师的监督作用 |
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| 引用本文： | 颜国新.如何充分发挥注册会计师的监督作用[J].唐山师范学院学报,2005,27(5):113-114. |
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| 作者姓名： | 颜国新 |
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| 作者单位： | 唐山师范学院,财务处,河北,唐山,063000 |
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| 摘 要： | 从我国注册会计师的产生和发展过程来看，注册会计师对我国的经济发展确实发挥了很大的推动作用，但是我国注册会计师毕竟起步晚，随着市场经济的发展，在其应用过程中存在着一些问题。文章从现阶段我国注册会计师行业中存在的问题和如何解决这些问题进行了阐述。
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| 关 键 词： | 注册会计师 监督作用 社会公信力 |
| 文章编号： | 1009-9115(2005)05-0113-02 |
| 收稿时间： | 04 19 2005 12:00AM |
| 修稿时间： | 2005年4月19日 |
How to Exert Supervising Role of Certified Public Accountants |
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| YAN Guo-xin.How to Exert Supervising Role of Certified Public Accountants[J].Journal of Tangshan Teachers College,2005,27(5):113-114. |
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| Authors: | YAN Guo-xin |
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| Abstract: | Seen from the emergence and development or certified public accountants in China, they have played a driving role in the development of Chinese economy. But certified public accountants emerged very late, there have appeared many problems with the development of market-oriented economy. This paper will discuss bow to solve these problems. |
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| Keywords: | certified public accountants supervising role social credit |
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