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注册会计师行业自律性监管模式初探
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作者 孙燕红 张文丽 彭晖 《中国注册会计师》 2004年第6期10-14,共5页
It is an issue of great concern to the society ingeneral as to how the institutes of CPAs can play theirroles in managing and promoting the self regulation ofthe profession and what self-regulation practice shouldbe e... It is an issue of great concern to the society ingeneral as to how the institutes of CPAs can play theirroles in managing and promoting the self regulation ofthe profession and what self-regulation practice shouldbe established. The article provides a good look into theappropriateness, legality and necessity of self-regula-tion management of the institutes of CPAs and variouspractices of self-regulation in the profession. 展开更多
关键词 注册会计师行业 自律性监管模式 中国 注册会计师协会 质量标准体系 质量检查制度
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