摘要
注册会计师行业的公信力降到了前所未有的低点,造成这种困境的原因主要有发展基础薄弱、委托人缺位、过于依赖制度基础审计、监管不力、公司管理层的财务做假、会计师事务所的体制不当等。
The public trust strength of the Registered Accountant trade has reduced to the lowest points. The main reasons for this plight lie in the weakness of the development basis, absence of the clients, too much dependence on system basis auditing, no full play to the surveillance and management, financial falsification of the corporate management, and the improper system of the accounting section, etc.
出处
《湘潭工学院学报（社会科学版）》
2003年第3期22-23,共2页
Social Science Journal of Xiangtan Polytechnic University
关键词
注册会计师
信任危机
根源剖析
registered accountants
trust crisis
analysis of the rootstocks
