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资产评估执业质量刍议
引用本文:徐宏宇.资产评估执业质量刍议[J].渤海大学学报(哲学社会科学版),2003,25(3):91-93.
作者姓名:徐宏宇
作者单位:锦州东方会计师事务所有限责任公司,辽宁,锦州,121000
摘    要:随着我国市场经济的建立和发展 ,资产评估委托方及社会公众对资产评估业的执业质量的要求越来越高。资产评估业必须建立完善有效的质量管理和质量控制体系 ,提高执业质量 ,努力满足委托方及社会公众对执业质量的要求。

关 键 词:资产评估  执业质量  质量控制体系
文章编号:1001-6333(2003)03-0091-03
修稿时间:2002年10月15

The Humble Opinion about Assets Valuation and Executive Quality
XU Hongyu.The Humble Opinion about Assets Valuation and Executive Quality[J].Journal of Bohai University:Philosophy and Social Science Edition,2003,25(3):91-93.
Authors:XU Hongyu
Abstract:With the establishment and development of the market economy in China,the demands of the consigners of assets valuation and the public to the executive quality of assets valuation are higher and higher.In order to meet the needs of the executive quality of the consigners and the public,we should set up systems of the perfect quality management and quality control and improve the executive quality.
Keywords:assets valuation  executive quality  the system of quality control  
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