| 注册会计师队伍建设面临的问题与对策 |
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| 引用本文： | 张振东.注册会计师队伍建设面临的问题与对策[J].济源职业技术学院学报,2006,5(2):39-40. |
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| 作者姓名： | 张振东 |
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| 作者单位： | 洛阳石化通达运输工程有限责任公司,河南,洛阳,471000 |
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| 摘 要： | 我国的注册会计师在协助政府实施宏观经济政策、稳护资本市场有序运转、保护投资者和社会公众利益方面发挥了重要作用。但部分会计师事务所为追求自身利益对客户出具不真实甚至虚假的审计意见,使整个注册会计师行业出现诚信危机。因此,加强注册会计师队伍建设十分重要。
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| 关 键 词： | 注册会计师 队伍建设 建议 |
| 文章编号： | 1672-0342（2006）02-0039-02 |
| 收稿时间： | 2006-03-26 |
| 修稿时间： | 2006年3月26日 |
The Problems of the Contingent Construction of Licensed Public Accountants and the Countermeasures |
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| ZHANG Zhen-dong.The Problems of the Contingent Construction of Licensed Public Accountants and the Countermeasures[J].JOurnal of Jiyuan Vocational and Technical College,2006,5(2):39-40. |
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| Authors: | ZHANG Zhen-dong |
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| Institution: | Tongda Transport Engineering Co. Ltd., Luoyang Petrochemical Company, Luoyang 471000, Henan, China |
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| Abstract: | The licensed public accountants in China play an important part in aiding the government to implement macroeconomic policy, to protect and stabilize capital market to operate in order and to protect the benefits of the investors and the public. But partial accounting firms issue untrue, even false auditing suggestions in order to pursuit their own benefits, which results in trustworthy crisis in the line of licensed public accountants. So strengthening the contingent construction of licensed public accountants is quite important. |
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| Keywords: | licensed public accountants the contingent construction suggestion |
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