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MAS是经营管理(Management)、咨询(Adviser)、服务(Service)三者的英文缩写.MAS业务是指各种具有专门业务能力的专家,通过对客户提供有关业务方面的指导,以达到提高客户的经营能力,提高经济效益的目的这样一种业务活动.这一业务在日本开展得较为广泛,特别是由公认会计师进行的有关MAS业务,已与传统的审计、税务业务相并行,成为公认会计师事务所业务的“三大支柱”. 一、公认会计师的MAS业务迅速发展的原因.首先在于会计资料用途的多样性.传统的对会计资料的应用,是通过企业的凭证——帐簿——报表所提供的各种会计资料,使企业外部的各有关方面对企业的经营活动有所了解,并据此作出相应的判断和决策,会计资料适用的另一个方面是对企业内部的,即通过对各
MAS is the acronym of Management, Adviser, Service, etc.MAS business refers to a variety of specialized business experts, through the provision of business-related guidance to customers in order to improve customer And improve the economic efficiency of the purpose of such a business activity.This business carried out in Japan is more extensive, especially by the well-known accountants for the MAS business, has been with the traditional audit, tax business in parallel to become a recognized accountant The “three pillars” of firm’s business 1. First, the reason for the rapid development of the Certified Public Accountants MAS business lies primarily in the diversity of accounting data usage. The traditional application of accounting data is through corporate credentials - - The statements provided by the various accounting information, so that all aspects of business outside the enterprise’s business activities have an understanding, and accordingly make corresponding judgments and decisions, another aspect of accounting information applicable to the internal, That is through to each