论文部分内容阅读
近几年来,美国有相当一部分注册会计师投身于投资管理服务业,成为某些特定客户的投资顾问,从而拓宽了注册会计师的服务领域。在我国,由于资本市场发育较晚,注册会计师由传统服务领域转向投资管理服务业成为真正有能力的投资顾问者寥寥无几。但随着我国资本市场的不断繁荣与发展,进军投资管理服务业将成为注册会计师谋求发展的必然选择。
In recent years, the United States has a considerable part of CPA engaged in the investment management services industry, as some of the investment advisers to customers, thereby broadening the scope of services for certified public accountants. In our country, due to the late development of the capital market, few certified public accountants have turned from traditional service areas to investment management services to become truly capable investment advisers. However, with the constant prosperity and development of the capital market in our country, entering into the investment management service industry will become the inevitable choice for the CPA to seek development.