本文選題：注冊(cè)會(huì)計(jì)師行業(yè) + 國(guó)際金融危機(jī)　； 參考：《中國(guó)注冊(cè)會(huì)計(jì)師》2010年08期

【摘要】：由美國(guó)次貸危機(jī)引發(fā)的國(guó)際金融危機(jī),迅速?gòu)木植堪l(fā)展到全球,從發(fā)達(dá)國(guó)家傳導(dǎo)到新興市場(chǎng)和發(fā)展中國(guó)家,從金融領(lǐng)域擴(kuò)散到實(shí)體經(jīng)濟(jì)領(lǐng)域。注冊(cè)會(huì)計(jì)師行業(yè)身臨其境,審計(jì)和會(huì)計(jì)都面臨或經(jīng)受了前所未有的挑戰(zhàn)。歷史經(jīng)驗(yàn)告訴我們,每一次經(jīng)濟(jì)、金融危機(jī)史都是一部審計(jì)、會(huì)計(jì)的創(chuàng)新史。目前,我國(guó)經(jīng)濟(jì)增長(zhǎng)明顯下滑趨勢(shì)已經(jīng)得到遏制,經(jīng)濟(jì)形勢(shì)總體呈現(xiàn)企穩(wěn)向好的勢(shì)頭。在經(jīng)歷了前段時(shí)間的金融風(fēng)暴以后,我們對(duì)金融危機(jī)環(huán)境下的審計(jì)主題進(jìn)行總結(jié)和反思,有利于總結(jié)經(jīng)驗(yàn),做好今后的審計(jì)實(shí)務(wù),爭(zhēng)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(wú)錫市注冊(cè)會(huì)計(jì)師協(xié)會(huì);
【分類(lèi)號(hào)】：F239.0

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本文編號(hào)：2006936