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注册会计师、注册审计师作为我国第三产业中的一个新兴行业,其发展前景十分广阔,但目前存在不少问题,应该引起重视。第一,“条”、“块”分割,形成垄断,我国的注册会计师、注册审计师事务所都是在计划经济体制下,按行业或地区由有关主管部门办起来的“官所”,具有很强的行政垄断性,各有严格的“领地”,相互不能越雷池一步。一些企业慑于这些所主管部门的权威,对哪个所也不敢得罪。因此,一个企业往往要同几个所建立业务关系,接受重复的有偿服务。
As a new industry in the tertiary industry of our country, CPA and CPA have a bright future. However, there are many problems that should be paid attention to at present. First, the “bar”, “block” division, the formation of a monopoly, our country’s certified public accountants, certified public accountants are under the planned economy, by industry or region by the relevant departments to do the “official”, with Strong administrative monopoly, each has a strict “territory”, the more we can not move one step further. Some enterprises are intimidated by the authority of these departments, which are not afraid of any offense. Therefore, a business often has to establish business relationships with several, to accept repeated paid services.