| 应对社会审计市场开放问题的思考 |
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| 引用本文： | 田利军,郭化林. 应对社会审计市场开放问题的思考[J]. 河北科技师范学院学报(社会科学版), 2005, 4(1): 29-32 |
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| 作者姓名： | 田利军 郭化林 |
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| 作者单位： | 河北科技师范学院,经贸会计系,河北,秦皇岛,066004;河北科技师范学院,学报编辑部,河北,秦皇岛,066004 |
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| 基金项目： | 河北省2004年人文社科研究项目“中国审计市场开放问题研究”(课题编号:S040425)的部分成果。 |
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| 摘 要： | 中国审计市场采取了六类开放形式,经历了2 0多年的开放历程,中国审计市场格局由国内所一统天下变为国际所一骑绝尘。国内所如何参与国际竞争,从而维护民族产业成为一个尖锐的课题。有效的措施包括政府应该创造公平的竞争环境,扶持事务所做大做强;事务所应该扬长避短,树立品牌意识,重视人力资源的开发。
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| 关 键 词： | 社会审计 审计市场开放 事务所 |
| 文章编号： | 1672-7991(2005)01-0029-04 |
| 修稿时间： | 2004-09-15 |
The Consideration on the Counterplan to Market Opening of Independent Audit |
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| TIAN Li-jun,GUO Hua-lin. The Consideration on the Counterplan to Market Opening of Independent Audit[J]. Journal of Hebei Normal UNiversity of Science & Technology :Social Sciences, 2005, 4(1): 29-32 |
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| Authors: | TIAN Li-jun GUO Hua-lin |
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| Affiliation: | TIAN Li-jun1,GUO Hua-lin2 |
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| Abstract: | The market opening of china independent audit took place 20 years ago,which consists of six types.The international accounting firms have acquired so much shares of audit market that we must do something to protect our national industry.The government should create fair competition environment,encourage accounting firms to develop in big size.The accounting firms should develop name brand and human resources. |
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| Keywords: | independent audit the opening of independent audit market firm |
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