本文關(guān)鍵詞：吉林省注冊(cè)會(huì)計(jì)師行業(yè)發(fā)展對(duì)策研究——基于需求與供給的分析　出處：《稅務(wù)與經(jīng)濟(jì)》2017年06期 　論文類(lèi)型：期刊論文

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【摘要】：注冊(cè)會(huì)計(jì)師行業(yè)的發(fā)展與經(jīng)濟(jì)社會(huì)發(fā)展需求和注冊(cè)會(huì)計(jì)師行業(yè)的供給水平密切相關(guān)。伴隨著改革開(kāi)放的進(jìn)程,吉林省注冊(cè)會(huì)計(jì)師行業(yè)也蓬勃發(fā)展起來(lái)。近年來(lái),吉林省注冊(cè)會(huì)計(jì)師行業(yè)在國(guó)有企業(yè)改革改組、經(jīng)濟(jì)結(jié)構(gòu)調(diào)整和經(jīng)濟(jì)增長(zhǎng)方式轉(zhuǎn)變等方面發(fā)揮了重要作用。誠(chéng)信建設(shè)成效明顯,執(zhí)業(yè)質(zhì)量和執(zhí)業(yè)規(guī)范性進(jìn)一步提高,自律監(jiān)管體制日趨健全。但仍存在注冊(cè)會(huì)計(jì)師的整體素質(zhì)不高、高層次人才匱乏等問(wèn)題�；诩质〗�(jīng)濟(jì)發(fā)展水平、產(chǎn)業(yè)結(jié)構(gòu)和財(cái)政支出對(duì)注冊(cè)會(huì)計(jì)師服務(wù)的需求,以及注冊(cè)會(huì)計(jì)師行業(yè)服務(wù)供給的狀況,吉林省注冊(cè)會(huì)計(jì)師行業(yè)應(yīng)重點(diǎn)貫徹做精做專(zhuān)的發(fā)展戰(zhàn)略,大力發(fā)展對(duì)第二產(chǎn)業(yè)的服務(wù),完善分級(jí)分類(lèi)管理辦法,加強(qiáng)培養(yǎng)具有行業(yè)專(zhuān)長(zhǎng)的人才。
[Abstract]:The CPA is closely related to the development of the industry and the economic and social development needs of the CPA industry supply level. Along with the process of reform and opening up, the CPA industry in Jilin province has developed rapidly. In recent years, the CPA industry in Jilin Province in the reform of state-owned enterprises restructuring, plays a very important role in the adjustment of economic structure and economic growth mode the transformation of the integrity of the building. Obvious effect, quality of practice and normative practice to further improve the supervision system more perfect. But there is still the overall quality of CPA is not high, the problem of lack of high-level talents. The economic development level of Jilin Province Based on the needs of the industrial structure and the fiscal expenditure on the CPA service, and registration services the supply of accountants, CPA industry in Jilin province should focus on implementing the development strategy designed to do fine, develop We should improve the service of the second industry, improve the management methods of classification and classification, and strengthen the training of talents with professional expertise.

【作者單位】： 吉林大學(xué)商學(xué)院;
【基金】：吉林省社會(huì)科學(xué)基金項(xiàng)目“基于DEA方法的吉林省注冊(cè)會(huì)計(jì)師行業(yè)競(jìng)爭(zhēng)力分析”(項(xiàng)目編號(hào):2014B13)
【分類(lèi)號(hào)】：F233
【正文快照】： 注冊(cè)會(huì)計(jì)師行業(yè)是市場(chǎng)經(jīng)濟(jì)的產(chǎn)物,它既是一種社會(huì)經(jīng)濟(jì)的監(jiān)督服務(wù)制度,又是一種需要高度發(fā)展的現(xiàn)代服務(wù)業(yè)。[1]我國(guó)注冊(cè)會(huì)計(jì)師行業(yè)自上世紀(jì)80年代恢復(fù)以來(lái),在保護(hù)產(chǎn)權(quán)、促進(jìn)公平競(jìng)爭(zhēng)、提高企業(yè)管理水平、為有關(guān)部門(mén)提供智力支持和決策參考等方面發(fā)揮著獨(dú)特的作用。截至2013年底，

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