我国注册会计师行业存在的问题及对策研究
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我国注册会计师行业存在的问题及对策研究(15600字)
摘 要:随着社会经济的发展,注册会计师行业已经成为经济活动中不可或缺的行业。但在其发展过程中,相应的存在一系列的问题阻碍着其发展。本文对我国注册会计师行业发展过程中存在的问题进行分析,发现其存在的问题主要集中在行业的从业人员,会计师事务所,行业监管等方面。面对这些存在的问题,如何有针对性的提出相应的对策,将是本文所探索、研究的内容。
关键词:注册会计师行业;会计从业人员;会计师事务所;行业监管
Research on the Problems and Countermeasures of Certified Public Accountant Industry in China
Abstract:With the development of socio-economic, Certified Public Accountant (CPA) industry has become an indispensable profession in economic activity. However, in the course of its development, there also existed a number of problems hindering their development corresponding. In this paper, we analyzed the problems, which are from the development of China's CPA industry; find that problems mainly focus on the Employees, the Accounting Firms, and the industry supervision and so on. Come with these problems, how to make propose appropriate countermeasures of targeted will be explored and studied in this paper.
Key words: Certified Public Accountant (CPA) Industry; Accountant Employed; Accounting Firms; Industry Supervision
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