本文關(guān)鍵詞： 資本市場 國際評級機構(gòu) 執(zhí)業(yè)質(zhì)量 投資者選擇 審計業(yè)務(wù) 專業(yè)勝任能力 執(zhí)業(yè)準則 注冊會計師法 融資工具 專業(yè)階段 　出處：《財務(wù)與會計》2013年08期 　論文類型：期刊論文

【摘要】：正自2008年金融危機爆發(fā)以來,穆迪、標準普爾等國際評級機構(gòu)的獨立性和權(quán)威性受到了廣泛的質(zhì)疑,信用評級行業(yè)陷入了嚴重的信用危機。在我國,隨著資本市場尤其是債券市場的蓬勃發(fā)展,可供投資者選擇的金融工具種類日益增多,資本市場的信用風險也急劇增加。大力發(fā)展我國信用評級行業(yè),對于我國資本市場的健康發(fā)展具有重要的現(xiàn)實意義。注冊會
[Abstract]:Now since the outbreak of the financial crisis in 2008, Moodie, independence and authority of the standard & Poor's international rating agencies has been questioned, the credit rating industry into a serious credit crisis. In our country, with the capital market, especially the rapid development of the bond market, investors can choose the types of financial instruments is increasing, the capital market credit risk has increased dramatically. Developing the credit rating industry in China, has important practical significance for the healthy development of China's capital market will be registered.

【作者單位】： 中南財經(jīng)政法大學(xué)會計學(xué)院;
【分類號】：F233
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本文編號：1510689