| 市场经济视阈下同一控制企业合并会计核算的挑战与对策 |
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| 引用本文： | 黄俊婕.市场经济视阈下同一控制企业合并会计核算的挑战与对策[J].吉林工程技术师范学院学报,2014,30(5):51-53. |
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| 作者姓名： | 黄俊婕 |
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| 作者单位： | 福建卫生职业技术学院财务处,福建福州,350101 |
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| 摘 要： | 针对市场经济背景下经济利益驱动对注册会计师审计独立性提出挑战的问题分析,提出增强审计工作的独立性对策,有助于会计信息质量的提高,维护注册会计师审计的独立性,确保审计质量,促进经济社会的可持续发展。
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| 关 键 词： | 同一控制 企业合并 权益结合法 |
Challenges and Countermeasures of the Same Control Business Combination Financial Accounting from the Perspective of Market Economy |
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| HUANG Jun-jie.Challenges and Countermeasures of the Same Control Business Combination Financial Accounting from the Perspective of Market Economy[J].Journal of Jilin Teachers Institute of Engineering and Technology(Natural Sciences Edition),2014,30(5):51-53. |
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| Authors: | HUANG Jun-jie |
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| Institution: | HUANG Jun-jie ( Finance Department, Fujian Health College, Fuzhou Fujian 350101, China) |
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| Abstract: | This paper,by responding to the analysis of challenging problems economic benefit drive for the independence of CPA auditing under the background of market economy,proposes the countermeasures to strengthen the independence of audit work,is helpful for improving the quality of accounting information,maintaining the independence of CPA auditing,ensuring audit quality,and promoting sustainable development of economic society. |
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| Keywords: | the same control business combination pooling of interest method |
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