【摘要】：正注冊(cè)會(huì)計(jì)師制度作為保護(hù)投資者利益的一種有效手段,得到了實(shí)踐與理論研究的充分證明。但注冊(cè)會(huì)計(jì)師制度對(duì)資本市場(chǎng)有序發(fā)展和投資者保護(hù)效用的充分發(fā)揮,不僅依賴于其作為一種監(jiān)督力量的威懾力,依賴于其對(duì)上市公司財(cái)務(wù)報(bào)告的審計(jì)意見,而且在很大程度上還依賴于注冊(cè)會(huì)計(jì)師制度本身的建設(shè)與完善,其中執(zhí)業(yè)質(zhì)量的高低是注冊(cè)會(huì)計(jì)師制度建設(shè)的重要內(nèi)容之一。為了提
[Abstract]:As an effective means to protect the interests of investors, the CPA system has been fully proved by practice and theoretical research. However, the CPA system not only depends on its deterrent power as a supervisory force, but also depends on its audit opinion on the financial reports of listed companies. And to a great extent, it also depends on the construction and perfection of CPA system itself, in which the quality of practice is one of the important contents of the construction of CPA system. To mention
【作者單位】： 湖北民族學(xué)院經(jīng)濟(jì)與管理學(xué)院;
【分類號(hào)】：F233
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本文編號(hào)：2222553