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市场竞争对我国审计市场的影响

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摘要 分析我国审计市场的现状,并对会计师事务所和企业提出几点建议。与发达国家相比,我国会计师事务所普遍存在规模小、集中度低、竞争激烈的问题;过度竞争不利于审计市场的健康发展及企业的稳定经营;会计师事务所和企业应通过努力构建合理的审计市场体系。
作者 王寿文
出处 《橡胶工业》 CAS 北大核心 2008年第9期572-575,共4页 China Rubber Industry
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参考文献7

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