摘要
通过分析新形势对我国会计服务业产生的影响,指出了我国会计服务业现有业务范围狭窄、结构单一的不足,提出了可开拓认证性服务、司法会计服务两种新业务,并对开拓新业务需具备的条件阐明了看法.
This paper analyzes the impact that new situation has on our country′s accounting services. It points out that our country′s accounting services deal with only a limited scope of business, and points out two services that we can exploit, which are assurance services and justice accounting services. And the paper also discusses the conditions that are necessary for us to take up those new services.
出处
《天津工业大学学报》
CAS
2002年第6期53-55,共3页
Journal of Tiangong University
关键词
会计服务业
认证性服务
司法会计服务
业务范围
中国
new situation
accounting services
assurance services
justice accounting services