本文選題：會計師 + 事務(wù)所�。� 參考：《財會通訊》2013年10期

【摘要】：正一、引言近年來,為了配合注冊會計師行業(yè)"做大做強(qiáng)"、"走出去"戰(zhàn)略的實施,相關(guān)部門出臺并發(fā)布了一系列規(guī)章制度、實施意見,這為注冊會計師行業(yè)的健康、有序發(fā)展提供了外部制度保障,穩(wěn)定了行業(yè)的外部發(fā)展環(huán)境。然而,事務(wù)所以及注冊會計師作為行業(yè)發(fā)展的中堅力量,事務(wù)所的治理結(jié)構(gòu)是否合理、完善,注冊會計師人力資
[Abstract]:First, in recent years, in order to cooperate with the implementation of the strategy of "becoming bigger and stronger" and "going out" in the CPA industry, the relevant departments have issued and issued a series of regulations and implementation opinions, which is the health of the CPA industry.Orderly development provides external institutional protection and stabilizes the external development environment of the industry.However, the firm and CPA as the backbone of the development of the industry, whether the governance structure of the firm is reasonable, perfect, CPA human resources
【作者單位】： 陜西理工學(xué)院經(jīng)濟(jì)與法學(xué)學(xué)院;
【分類號】：F233
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本文編號：1745603