| 注册会计师鉴证业务与管理咨询服务均衡分析 |
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| 引用本文： | 赵保卿,王彦超.注册会计师鉴证业务与管理咨询服务均衡分析[J].北京工商大学学报(社会科学版),2010,25(4):107-113. |
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| 作者姓名： | 赵保卿 王彦超 |
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| 作者单位： | 北京工商大学,商学院,北京,100048;中国生物技术集团公司,财务部,北京,100029 |
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| 基金项目： | 北京市教委科研课题"首都会计服务业现状及发展路径研究" |
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| 摘 要： | 会计师事务所所提供的产品包括鉴证业务和管理咨询服务。鉴证业务和管理咨询服务存在均衡关系。这种均衡关系包括所有者与经营者目标冲突的均衡和两种业务关系与鉴证独立性均衡两种子均衡以及会计师事务所的财务目标和发展战略、国家监管政策的约束和鉴证独立性的两个方面的特征等约束条件所构成的集合体。实现这种均衡关系需要注重管理咨询服务的市场性、规范为鉴证业务客户提供管理咨询服务行为、规范鉴证业务需求者行为等。
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| 关 键 词： | 注册会计师 管理咨询 鉴证业务 均衡 |
Analysis of the Balance between CPA Attestation Services and Management Consulting |
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| Zhao Bao-qing,Wang Yan-chao.Analysis of the Balance between CPA Attestation Services and Management Consulting[J].Journal of Beijing Technology and Business University:Social Science,2010,25(4):107-113. |
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| Authors: | Zhao Bao-qing Wang Yan-chao |
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| Institution: | Zhao Bao-qing1 & Wang Yan-chao2(1.Business School,Beijing Technology , Business University,Beijing 100048,China,2.Financial Department,China Biologic Technology Group Co.,Beijing 100029,China) |
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| Abstract: | The accountant firms provide attestation and management consulting services.Attestation and management consulting come up with balance problem,which includes a trade-off in the conflict between targets of shareholders and executives,a trade-off between the two business relationships and attestation independence,and a trade-off among the financial target and development plan of accountant firms,the restrictions from nation's regulatory policy and attestation independence.In order to solve the balance problem... |
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| Keywords: | Certified Public Accountant (CPA) management consulting attestation business balance |
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