本文選題：注冊會計師行業(yè) + 國際金融危機(jī)　； 參考：《中國注冊會計師》2010年08期

【摘要】：由美國次貸危機(jī)引發(fā)的國際金融危機(jī),迅速從局部發(fā)展到全球,從發(fā)達(dá)國家傳導(dǎo)到新興市場和發(fā)展中國家,從金融領(lǐng)域擴(kuò)散到實體經(jīng)濟(jì)領(lǐng)域。注冊會計師行業(yè)身臨其境,審計和會計都面臨或經(jīng)受了前所未有的挑戰(zhàn)。歷史經(jīng)驗告訴我們,每一次經(jīng)濟(jì)、金融危機(jī)史都是一部審計、會計的創(chuàng)新史。目前,我國經(jīng)濟(jì)增長明顯下滑趨勢已經(jīng)得到遏制,經(jīng)濟(jì)形勢總體呈現(xiàn)企穩(wěn)向好的勢頭。在經(jīng)歷了前段時間的金融風(fēng)暴以后,我們對金融危機(jī)環(huán)境下的審計主題進(jìn)行總結(jié)和反思,有利于總結(jié)經(jīng)驗,做好今后的審計實務(wù),爭取求得新一輪的發(fā)展和創(chuàng)新。
[Abstract]:The international financial crisis caused by the subprime mortgage crisis in the United States has rapidly developed from local to global, from developed countries to emerging markets and developing countries, from financial fields to real economy. CPA industry has experienced unprecedented challenges in auditing and accounting. Historical experience tells us that every history of economic and financial crisis is a history of audit and accounting innovation. At present, China's economic growth has been contained, the overall economic situation has stabilized to a good momentum. After the previous financial storm, we summarize and reflect on the audit theme under the financial crisis environment, which is beneficial to summing up the experience, doing well the audit practice in the future, and striving for a new round of development and innovation.
【作者單位】： 江蘇無錫市注冊會計師協(xié)會;
【分類號】：F239.0

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本文編號：2006936