中國(guó)會(huì)計(jì)鑒定市場(chǎng)的執(zhí)業(yè)效率與發(fā)展趨勢(shì)研究——基于法務(wù)會(huì)計(jì)發(fā)展視角
發(fā)布時(shí)間:2018-03-08 23:14
本文選題:會(huì)計(jì)鑒定 切入點(diǎn):執(zhí)業(yè)效率 出處:《湖南財(cái)政經(jīng)濟(jì)學(xué)院學(xué)報(bào)》2016年06期 論文類(lèi)型:期刊論文
【摘要】:在分析我國(guó)會(huì)計(jì)鑒定市場(chǎng)發(fā)展?fàn)顩r的基礎(chǔ)上,通過(guò)收集整理相關(guān)數(shù)據(jù),從執(zhí)業(yè)收入量與業(yè)務(wù)量的統(tǒng)計(jì)分析、執(zhí)業(yè)機(jī)構(gòu)與執(zhí)業(yè)人數(shù)的統(tǒng)計(jì)分析、執(zhí)業(yè)地域與專(zhuān)業(yè)領(lǐng)域的分布結(jié)構(gòu)等方面研究了會(huì)計(jì)鑒定市場(chǎng)的執(zhí)業(yè)效率,并結(jié)合國(guó)內(nèi)外會(huì)計(jì)鑒定市場(chǎng)的功能定位,探討了會(huì)計(jì)鑒定市場(chǎng)的未來(lái)趨勢(shì),并提出了理順行業(yè)管理體制、推動(dòng)法治化建設(shè)、積極培養(yǎng)專(zhuān)業(yè)人才、建立職業(yè)規(guī)范、發(fā)展職業(yè)推廣、規(guī)范職業(yè)保障等發(fā)展措施。
[Abstract]:On the basis of analyzing the development of accounting appraisal market in our country, through collecting and collating relevant data, this paper analyzes the quantity of practice income and business volume, and the statistical analysis of the number of practicing institutions and practitioners. This paper studies the practice efficiency of the accounting appraisal market from the aspects of the distribution structure of the practice region and the specialized field, and probes into the future trend of the accounting appraisal market in combination with the functional orientation of the accounting appraisal market at home and abroad. It also puts forward some development measures, such as straightening out the management system of the profession, promoting the construction of the rule of law, actively cultivating the professional talents, establishing the professional standard, developing the professional promotion, standardizing the occupational security and so on.
【作者單位】: 西南財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;
【基金】:中央高;究蒲袠I(yè)務(wù)費(fèi)專(zhuān)項(xiàng)資金資助項(xiàng)目“基于法治目標(biāo)視角的會(huì)計(jì)司法鑒定模式研究”(項(xiàng)目編號(hào):JB1609088)
【分類(lèi)號(hào)】:D918.95
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