摘要
从我国注册会计师的产生和发展过程来看,注册会计师对我国的经济发展确实发挥了很大的推动作用,但是我国注册会计师毕竟起步晚,随着市场经济的发展,在其应用过程中存在着一些问题。文章从现阶段我国注册会计师行业中存在的问题和如何解决这些问题进行了阐述。
Seen from the emergence and development or certified public accountants in China, they have played a driving role in the development of Chinese economy. But certified public accountants emerged very late, there have appeared many problems with the development of market-oriented economy. This paper will discuss bow to solve these problems.
出处
《唐山师范学院学报》
2005年第5期113-114,共2页
Journal of Tangshan Normal University
关键词
注册会计师
监督作用
社会公信力
certified public accountants
supervising role
social credit
