| 我国注册会计师行业监管机制研究——基于陕西省省内外会计师事务所的调查与分析 |
| |
| 引用本文： | 汤小莉,冯均科.我国注册会计师行业监管机制研究——基于陕西省省内外会计师事务所的调查与分析[J].未来与发展,2009,30(11):56-60. |
| |
| 作者姓名： | 汤小莉 冯均科 |
| |
| 作者单位： | 西北大学,陕西,西安,710069 |
| |
| 基金项目： | 陕西省财政厅重点调研项目 |
| |
| 摘 要： | 本文通过对陕西省省内外会计师事务所的调查，分析我国现行注册会计师行业监管机制存在的诸多问题，如机制缺陷、重复监管、效率损失以及协会定义模糊等，进而提出改革的对策，旨在为我国注册会计师行业监管机制改革提供政策建议。
|
| 关 键 词： | 政府监管 行业自律 监管机制 |
China's CPA Industry Studies of Regulatory Mechanism——the Investigation and Analysis Based on the Accounting Firms both inside and outside Shanxi Province |
| |
| TANG Xiao-li,FENG Jun-ke.China's CPA Industry Studies of Regulatory Mechanism——the Investigation and Analysis Based on the Accounting Firms both inside and outside Shanxi Province[J].Future and Development,2009,30(11):56-60. |
| |
| Authors: | TANG Xiao-li FENG Jun-ke |
| |
| Institution: | (Northwest University,Xi＇an Shanxi 710069,China) |
| |
| Abstract: | This paper was mainly to analyze many problems of our existing regulatory mechanism in China＇s CPA industry by investigating and analyzing the accounting firms both inside and outside Shaanxi Province,such as the defects of mechanism, duplication of regulation, efficiency losses, as well as the fuzzy definition for the CPA associations, and then proposed some reform measures, aiming at providing policy recommendations for regulatory mechanism reform of China＇s CPA industry. |
| |
| Keywords: | government regulation self-regulation regulatory mechanism |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
