摘要
随着市场经济的发展,注册会计师的社会作用受到全社会的关注。推动注册会计师职业建设,要改善会计师事务所的内部治理。中注协已经印发了《会计师事务所、资产评估机构内部治理机制建设指导意见》,但实践中的问题仍需要进一步研究。去年我刊开设了“事务所内部治理”栏目,受到各界朋友的关心和支持。今年我刊将继续举办该栏目,以期深化这方面的讨论。
To build up the public accounting profession, it isfundamentally critical to improve the internalgovernance of the accounting firms. The CICPA haspublished and issued a “Guidance on the InternalGovernance of the CPA and CPV Firms”. However, thepractical problem relating to the implementation needsto be further explored. Last year the CCPA Journal’scolumn on “Internal Governance of Accounting Firms”was well received and supported by the readers. Thisyear, we will continue with this column and hope toachieve a more in depth discussion on this topic.
出处
《中国注册会计师》
2004年第1期40-42,共3页
The Chinese Certified Public Accountant
