论文部分内容阅读
尽管在相当长的一段时间里,事务所将是一个多种所有制、多种经营方式、多种规模、多层次的复杂结构,但改革事务所体制,已是当务之急,更是长久之计。1996年,在中国注册会计师协会和中国注册审计师协会实行联合后的特别代表大会上,明确提出要积极而慎重地推进事务所的体制改革,鼓励发展集团事务所,计划在2000年前,推出10个大型的集团事务所。为此,集团事务所将随着我国经济环境的日渐成熟应运而生。然而要建立起既符合我国国情,又与国际惯例接轨,具有中国特色的社会主义集团事务所,并非是一件轻而易举的事情。不仅在实践中需要不断探索、不断总结,而且理论上要深入研究。不仅需要借鉴国外集团事务所的成功经验,更重要的是从我国的国情出发,来构建我国的集团事务所。基于这一设想,本文试就如何建立符合我国国情,具有中国特色的社会主义集团事务所谈一些肤浅的想法。
Although for a long period of time the firm will be a complex structure of multi-ownership, multi-management, multi-scale and multi-level structure, reform of the office system is a priority and even a long-term solution. In 1996, after the joint meeting of the Chinese Institute of Certified Public Accountants and the Chinese Association of Certified Auditors, it was explicitly proposed that the institutional reform of the firm should be promoted proactively and prudently, and that the development of group offices should be encouraged. The plan is to be launched before 2000 10 large group offices. To this end, the Group will be with the gradual maturity of our economic environment came into being. However, it is not an easy task to establish a socialism group firm that is both in line with China’s actual conditions and with international practice and has Chinese characteristics. Not only in practice need to constantly explore, continue to summarize, and in theory, to study in depth. Not only need to learn from the successful experience of foreign group offices, more importantly, starting from our national conditions to build our group of offices. Based on this assumption, this article tries to talk about some superficial ideas on how to establish a socialist conglomerate that is in line with China’s national conditions and with Chinese characteristics.