摘要
从产品质量成本的理念出发 ,提出注册会计师行业执业质量成本的新概念。分析了注册会计师行业执业质量成本的组成 ;提出了重视执业质量成本的必要性 ;
A new concept of licensed quality cost of licensed public accountant is put forward from the value of products` quality. The composition of the cost is analyzed with illustrating the necessity for emphasizing licensed quality cost; several pieces of viewpoints are advanced on how to manage the licensed quality cost.\;
出处
《嘉兴学院学报》
2002年第5期53-55,共3页
Journal of Jiaxing University
