摘要
我国的注册会计师队伍快速发展、规模日益壮大。在注册会计师、注册资产评估师行业的发展中,还存在着不少矛盾和问题,真正符合行业自身发展规律和国际惯例的管理体制尚未形成,法规体系正在建立,但尚未完善,人员素质有所提高,但难担大任,社会各界普遍关注,但力度不够等,了解现状将有助于我们探讨注册会计师行业的发展问题。
Fast development and the growing stronger day by day of scale of the team of certified accountant of our country, in certified accountant, certified assets appraiser development of trade, exist many and contradictory with question, really accord with one＇s own rule of development of the trade and management system of the international practice and has not taken shape yet, regulation system set up, but yet complete, personnel quality improve, but the difficult load is great to let, the various circles of society generally pay close attention to, but efforts is not enough, understand current situation will facilitate the development problem that we probe into the certified accountant trade.
出处
《山东纺织经济》
2006年第3期23-25,共3页
Shandong Textile Economy
基金
2005年山东省高等学校教学改革立项项目<高等职业教育注册会计师专业方向人才培养模式研究>(项目编号为C05123)的阶段性成果。
关键词
注册会计师
问题
行业现状
中国
certified accountant, current situation, question
