市场经济视阈下同一控制企业合并会计核算的挑战与对策

Challenges and Countermeasures of the Same Control Business Combination Financial Accounting from the Perspective of Market Economy

针对市场经济背景下经济利益驱动对注册会计师审计独立性提出挑战的问题分析,提出增强审计工作的独立性对策,有助于会计信息质量的提高,维护注册会计师审计的独立性,确保审计质量,促进经济社会的可持续发展。

This paper,by responding to the analysis of challenging problems economic benefit drive for the independence of CPA auditing under the background of market economy,proposes the countermeasures to strengthen the independence of audit work,is helpful for improving the quality of accounting information,maintaining the independence of CPA auditing,ensuring audit quality,and promoting sustainable development of economic society.