摘要
注册会计师行业采用哪种监管模式,主要取决于本国的经济体制以及历史文化背景。就我国目前会计市场的实际情况,应选择政府监管和行业自律相结合的监督模式,在这一模式下,以政府监管为主、行业自律为辅。
The regulatory model of registered accountant industry depends on the domestic economic system and historical cultural background. At present, we should choose a regulatory model of combining government regulation with enterprises＇ self-discipline, which takes government regulation as the main, and enterprises＇ self-discipline as the complement.
出处
《兰州商学院学报》
2005年第5期95-99,共5页
Journal of Lanzhou Commercial College
关键词
注册会计师
政府监管
行业自律
监管模式
registered accountant
government regulation
enterprises＇self-discipline
regulatory model
