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关于本土会计师事务所国际化发展的路径探讨 被引量:7

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摘要 在国家政策鼓励和企业"走出去"需求的推动下,本土会计师事务所开始实行国际化扩张,而选择合适的路径是国际化发展的关键。文章在分析本土会计师事务所国际化发展现状及困难的基础上,从市场定位、区域推进、方式选择三个方面对其国际化发展的路径进行探讨。
作者 李长爱 张呈
出处 《会计之友》 北大核心 2013年第25期41-43,共3页 Friends of Accounting
基金 国家社科基金课题"会计师事务所国际化发展战略研究"(项目批准号:11BJY019)的阶段性研究成果
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共引文献43

同被引文献49

  • 1张俊瑞,李力.中国注册会计师行业国际化发展的路径选择——一项问卷调查研究[J].审计研究,2006(5):62-72. 被引量:6
  • 2中国注册会计师协会.审计[M].北京:经济科学出版社,2005.
  • 3财政部.关于加快发展我国注册会计师行业的若干意见[S].2009.
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  • 7John, L. Brown, David, J. Cooper, Royston Green-wood, and C. R. Hinings. Strategic Alliances within a Big-sixAccounting Firm: A Case Study [ J]. International Studies of Ma-nagement and Organization, 1996 , 26 : 59 -79.
  • 8M. Krishna Erramilli, C. P. Rao. Service Firms' In-ternational Entry-mode Choice : A Modified Transaction-cost Analy-sis Approach [J]. Journal of Marketing, 1993,57 (July): 19-38.
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