期刊文献+

管理会计咨询服务会成为会计师事务所未来市场吗?——基于供给侧改革视角下的管理会计咨询发展研究 被引量:4

Management Accounting Consulting Services Accounting Firms Really Become the Future Market Do?
下载PDF
导出
摘要 本研究以问卷调研和深度访谈法在全国范围的大中型会计师事务所进行抽样调查,对影响未来管理会计咨询市场的因素进行信度统计,以了解国内会计师事务所提供管理咨询服务概况、发展趋势及各影响因素相关性,并得出如何确定管理咨询服务种类、影响因素、及独立性的结论及相关应对措施。 In this study, a questionnaire survey and in-depth interview and medium-sized accounting firms nationwide sample survey, the factors that affect the future of management accounting consulting market were reliability statistics for domestic accounting firm providing management consulting services before, trends and various factors related to sex, and to determine how to draw the type of management consulting services, influencing factors, and the independence of the conclusions and relevant responses.
作者 黄电
出处 《财会通讯(下)》 北大核心 2016年第11期19-23,共5页 Communication of Finance and Accounting
关键词 管理会计 供给侧改革 咨询服务 市场 Managennent accounting Supply side Consulting Market Service
  • 相关文献

参考文献4

二级参考文献31

  • 1陈汉文.《注册会计师职业行为准则研究》[M].中国金融出版社,2002..
  • 2.谁审计中国证券市场——审计市场分析(2001~2002)[Z].中国证监会首席会计师办公室,2003..
  • 3中国注册会计师协会.事务所业务收人前百名信息[EB/OL].www.cicpa.cn,2003.
  • 4.中注协低调操刀会计师事务所百强榜谁会买帐[EB/OL].www.e521.com.中华财会网,2003—12-29.
  • 5Gary Colbert and Dennis Murray. 1999. State accountancy regulations, audit firm size, and auditor quality: an empirical investigation. Journal of Regulatory Economics, 16.
  • 6Linda Elizabeth DeAngelo. 1981. Auditor Size and Audit Quality. Journal of Accounting and Economics 3 (3).
  • 7Moizer P. and S. Turley. 1987. Surrogates for audit fees in concentration studies. Auditing: A Journal of Practice and Theory(van).
  • 8Tomczyk. S. and W. J. Read. 1989. Direct measurement of supplier concentration in the market for audit services. Auditing: A Journal of Practice and Theory (Fall).
  • 9Zeff. S. A. and R. L. Fossum. 1967. An analysis of large audit clients. The Accounting Review (April).
  • 10罗伯特.K.莫茨(美国) 候赛因·A·夏拉夫(埃及).1961《审计理论结构》[M].中国商业出版社,1990年..

共引文献110

引证文献4

二级引证文献1

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部