摘要
本文针对2009年国务院办公厅转发《财政部关于加快发展我国注册会计师行业若干意见》文件中所列的政策目标,详细分析了政策颁布后会计师事务所发展的基本状况、服务质量、发展趋势及相关影响因素,并对发展的均衡性和发展目标的实现是源于自然增长还是政策效果进行了论证。本文结论预期对于本土会计师事务所发展路径的选择以及促进中国注册会计师行业发展政策措施的制定具有借鉴价值。
This paper analyzes the general status, service quality, development trend based on the policy goal set by ＂Opinions of the Ministry of Finance on accelerating the development of China＇s CPA Industry＂ which is introduced by General Office of the State Council in 2009. This paper can lead us to get a better understanding of current status of the development of CPA industry, especially on the issue of the development situation and trend of domestic big audit firms. This paper can help audit finns to understand the historical pattern of audit firm＇s development and it can help the government to set an appropriate policy to help Chinese CPA industry to serve Chinese economic development.
出处
《会计研究》
CSSCI
北大核心
2018年第5期3-12,共10页
Accounting Research
基金
国家自然科学基金面上项目(71272102)的阶段性成果.
