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事务所脱钩改制是今年注册会计师行业的重头戏。建立与社会主义市场经济相适应的事务所管理体制,形成以注册会计师为投资主体,独立承担法律责任的运行机制,使事务所成为自主经营、自担风险、自我约束、自我发展的社会中介机构,增强注册会计师风险意识,恪守职业道德,遏制作弊造假,确保职业质量,走集团化发展道路并与国际接轨是脱钩改制后的事务所发展的必然趋势。为此,本刊记者特约几家会计(审计)师事务所,围绕“脱钩改制后的事务所发展走势”进行探讨。
Firm decoupling restructuring is the highlight of this year’s CPA industry. The establishment of a management system compatible with the socialist market economy, the formation of a certified public accountant as the main investment, independent legal responsibility to run the operating mechanism, so that the Office of self-operation, self-risk, self-restraint, self-development of social intermediary agencies , Enhance CPA risk awareness, abide by professional ethics, curb cheating and fraud, ensure professional quality, follow the path of collectivization and become an inevitable trend of development after the decoupling reform with the international practice. To this end, correspondents special accounting firms (auditors), around the “decoupled restructuring of the Office of the development trend” to explore.