摘要
我国注册会计师的公信力受到社会各界普遍质疑。通过走访调查发现,注师及事务所造假程度惊人。因此,必须采取有力措施,制定切实可行的注师管理制度和建立科学的管理体制,以重建注师诚信和提高其公信力。
The credibility of registered accountants is doubted in more and more fields.And the development of market economy asks the career development of registered accountants.Aimings at pushing this on,researches on how to raise up the credit of registered accountants are performed by the writer and some measures on how to solve the problems are brought forward in this paper.
出处
《惠州学院学报》
2004年第5期39-43,共5页
Journal of Huizhou University
基金
广东省财政厅 2 0 0 3年度科研课题
项目编号为 0 3 0 53
关键词
注师
诚信
公信力
registered
public fairness
credibility
