摘要
我国注册会计师行业监管目前存在着很多问题,我国注册会计师行业单纯依靠或主要依靠国家进行监管是远远不够的,注册会计师协会在行业监管中的自律角色并不是政府所能替代的,应该大力发展注册会计师行业自我监管体制,建立以行业自律监管为主,政府监管为辅,两者紧密配合的监管模式。
There are lots of problems in CPA profession supervising. The profession of CPA does not develop healthily if it only depends on government control mainly. The supervision of CICPA will not be substituted by government, and we should be pay attention to develop it. We should develop the supervising model of CICPA supervision mainly and government control secondly.
出处
《技术经济与管理研究》
2008年第3期87-89,共3页
Journal of Technical Economics & Management
关键词
监管模式
行业自律监管
政府监管
supervising model
government control
CICPA supervision
