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后WTO时代我国注册会计师行业面临的挑战 被引量:1

Challenges Confronted by Trade of Certificated Public Accountant (CPA) in Post-WTO Era
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摘要 我国注册会计师行业经过了近 2 0年的恢复重建和改革发展 ,取得了巨大的成绩 ,为本行业向国际接轨奠定了坚实的基础。加入 WTO以后 ,国外同业将全面冲击我国会计市场 ,我国注册会计师行业将面临历史性的挑战 ,同时也将迎来新的发展机遇。深刻思索对我国 CPA行业带来的影响 ,积极应对 ,才能趋利避害 。 After nearly twenty years' reconstruction and development of CPA trade,great achievements have been obtained,which lays solid foundation of the integration with the world.After China's entry to the WTO,the same trade of foreign countries will impact on our domestic accountant market,and the trade of CPA will be confronted with historical challenge,at the same time,new developing opportunities will be brought up.Only by thinking deeply about the influence on CPA trade and positively reply to it,can we go after profits and avoid disadvantages,so as to improve the development of the CPA trade in China.
出处 《河北科技师范学院学报(社会科学版)》 2004年第3期59-62,共4页 Journal of Hebei Normal University of Science & Technology(Social Sciences)
关键词 后WTO时代 中国 注册会计师行业 会计市场 行业管理 会计师事务所 opportunity WTO certificated public accountant (CPA) challenge strategy
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  • 1Robert Ardrey, 1988, The Territorial Imperative, Macmillarn Edueation Lid, 253 - 378.
  • 2Montgomery, 1998, Montgomery' s Auditing, 12nd edition, 15-120.
  • 3Statement from Big Five CEOs, 2001, PRNewswire, December4.

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