摘要
大多数经济文献认为应当通过声誉建设、业务差别化管理、规模化来提升会计师事务所的竞争力。然而仅仅通过声誉建设、业务差别化管理、规模化是远远不够的,还应该同时加强风险管理。
The majority economic research think chat it should promote accounting firms" competitive ability through fame" building ,item disparity management and large-scale. The paper think that promoting accounting firms" competitive ability should not only rely on fame" building ,item disparity management and large-scale, but also should improve risk management.
出处
《财务与金融》
北大核心
2008年第5期87-90,共4页
Accounting and Finance
关键词
会计师事务所
竞争力
风险管理
知识结构
监控
Accounting Firm
competitive ability
risk management
knowledge structure
supervise