摘要
倡议书内容:从我做起,坚决抵制不正当竞争行为;积极响应中注协通知精神,大力宣传抵制不正当低价竞争行为;大力拓展新业务领域,切实转变服务理念、服务方式和服务结构,增强服务能力,提升服务水平,夯实"抵制不正当低价竞争"经济基础;加强成本管理,严格按照《中国注册会计师执业准则》和《中国注册会计师职业道德守则》的规定,完善业务项目成本管理政策和程序,合理控制项目成本,创造"抵制不正当低价竞争"基本条件;诚信为本,信义为重,践行承诺,自愿接受行政管理部门、行业协会和社会公众的监督,共同营造良好的行业竞争环境。
Beijing SMP Alliance issued an Initiative that states:'Starting with each one of us,we stand against unfair competition;We will respond to the requirements of CICPA with wide publicity to fight against unfair low price competition;We will actively expand nonaudit services,change the concept,manner and structure of services,strengthen service capability,enhance service level and consolidate the economic foundation of 'fighting again unfair low price competition';we will improve cost management,vigilantly follow the requirements of China Standards on Auditing,Review,other Assurance,Related Services and Quality Control and China Code of Ethics for CPAs,optimize the policies and procedures of engagement cost management,reasonably control cost and create basic conditions for 'fighting again unfair low price competition';we will adhere to integrity and professionalism,keep our promises,initiate oversight from governmental departments,professional body and public,and work together to create a healthy competitive environment for the profession.
出处
《中国注册会计师》
北大核心
2012年第6期17-17,2-3,共1页
The Chinese Certified Public Accountant
