【摘要】：本文基于美國(guó)各州的法律研究了州會(huì)計(jì)事務(wù)委員會(huì)對(duì)注冊(cè)會(huì)計(jì)師管理的相關(guān)規(guī)定,分析了其隸屬關(guān)系和特點(diǎn)、主要職能、經(jīng)費(fèi)來(lái)源、報(bào)告義務(wù)等。認(rèn)為各州會(huì)計(jì)事務(wù)委員會(huì)盡管存在一定的差異,但均為獨(dú)立法定機(jī)構(gòu),其獨(dú)立性、監(jiān)管模式等更加符合專業(yè)服務(wù)行業(yè)的特征。對(duì)我國(guó)當(dāng)前正在全力推進(jìn)以簡(jiǎn)政放權(quán)為主體的行政體制改革,特別是對(duì)包括注冊(cè)會(huì)計(jì)師行業(yè)在專業(yè)服務(wù)行業(yè)的監(jiān)管改革,實(shí)施"簡(jiǎn)政放權(quán)、放管結(jié)合、優(yōu)化服務(wù)",具有較強(qiáng)的借鑒意義。
[Abstract]:Based on the laws of the states of the United States, this paper studies the relevant provisions of the State Accounting Affairs Committee on the management of certified public accountants, and analyzes its subordinate relationship and characteristics, main functions, sources of funds, reporting obligations and so on. It is considered that although there are some differences in the state accounting committees, they are independent statutory bodies, and their independence and regulatory model are more in line with the characteristics of the professional service industry. At present, China is making every effort to promote the reform of the administrative system with decentralization as the main body, especially the regulatory reform in the professional service industry, including the CPA industry, and the implementation of "decentralization, and optimization of services." It has a strong reference significance.
【作者單位】： 北京外國(guó)語(yǔ)大學(xué)國(guó)際商學(xué)院;
【分類號(hào)】：F233

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 孫文彬;李春波;;談?wù)勗鯓訑M訂本單位辦理會(huì)計(jì)事務(wù)的具體辦法[J];財(cái)會(huì)通訊;1987年09期

2 柯賢元;會(huì)計(jì)百花園中的一片綠葉——記大冶縣財(cái)政局會(huì)計(jì)事務(wù)管理股[J];財(cái)會(huì)通訊;1989年01期

3 喬士善;;會(huì)計(jì)事務(wù)管理工作面臨的矛盾及對(duì)策[J];武漢財(cái)會(huì);1991年04期

4 郁s，

本文編號(hào)：2495179