摘要
会计师事务所所提供的产品包括鉴证业务和管理咨询服务。鉴证业务和管理咨询服务存在均衡关系。这种均衡关系包括所有者与经营者目标冲突的均衡和两种业务关系与鉴证独立性均衡两种子均衡以及会计师事务所的财务目标和发展战略、国家监管政策的约束和鉴证独立性的两个方面的特征等约束条件所构成的集合体。实现这种均衡关系需要注重管理咨询服务的市场性、规范为鉴证业务客户提供管理咨询服务行为、规范鉴证业务需求者行为等。
The accountant firms provide attestation and management consulting services.Attestation and management consulting come up with balance problem,which includes a trade-off in the conflict between targets of shareholders and executives,a trade-off between the two business relationships and attestation independence,and a trade-off among the financial target and development plan of accountant firms,the restrictions from nation＇s regulatory policy and attestation independence.In order to solve the balance problem,attention should be paid to the marketability of management consulting,the ruling of management consulting service behaviors,the regulation of client＇s behaviors in attestation service,etc.
出处
《北京工商大学学报（社会科学版）》
CSSCI
北大核心
2010年第4期107-113,共7页
JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES
基金
北京市教委科研课题"首都会计服务业现状及发展路径研究"(SM200810011002)
关键词
注册会计师
管理咨询
鉴证业务
均衡
Certified Public Accountant （CPA）
management consulting
attestation business
balance
