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我国改革开放形势的日益发展,促进了会计师事务所的发展,目前已经基本形成了一支注册会计师队伍,在维护社会主义市场经济秩序中起到了很好的作用。但目前会计师事务所大多数都是由某个部门、某个行业、某个团体、某个单位举办设立的。在这种情况下,一是会计师事务所的社会审计中介功能和作用还没有被社会各方面所认识;二是部门、单位办的事务所往往被认为是某个部门、某个单位的
The current situation of China’s reform and opening up has promoted the development of accounting firms. At present, a contingent of certified public accountants has been formed, playing a very good role in maintaining the order of the socialist market economy. However, at present, most accounting firms are set up by a department, an industry, a group and an organization. Under such circumstances, firstly, the function and role of social audit intermediaries in accounting firms have not been recognized by all sectors of society; secondly, firms that are run by departments and units are often regarded as the departments and units