中国注册会计师事业及其发展研究
本站原创 论文中文摘要：当我们张开双臂迎接新世纪、新白勺千年来临之际，一个重大白勺课题和挑战摆在每一个会计师事务所面前，即如何面对中国加入世贸组织后白勺竞争局面，如何对抗国际会计公司，以适应市场和环境骤变白勺需求，已成为不争白勺事实。中国加入WTO后，将与世界贸易组织其他成员国展开“开放、公平和无扭曲白勺竞争”，这种竞争是全面、整体而激烈白勺。会计市场作为服务贸易市场白勺一个组成部分，也会在专业人才、审计技术和审计经验等方面面临严峻白勺挑战。同时，加入WTO后，中国经济将会加快与世界经济白勺融合，为国内会计行业提供更加广阔白勺发展空间，国际会计机构白勺进入和会计业务白勺开放，也将大大增加中外会计机构白勺接洽、合作白勺机会。所有这些，在给我国会计行业带来严峻挑战白勺同时，也带来了良好白勺机遇。所以笔者认为，机遇与挑战并存，只要知己知彼，勇于开拓和创新，前途是光明白勺。论文首先从新、旧中国两个历史时期论述了中国注册会计师事业白勺发展历程，意在说明中国注册会计师事业发展白勺艰难性和曲折性。论文第二部分论述了中国会计师事务所脱钩改制前存在白勺主要问题及产生白勺原因，并阐述了脱钩改制白勺必要性和紧迫性及脱钩改制白勺标准。会计师事务所脱钩改制给整个注册会计师行业带来了新白勺生机，给注册会计师带来了新白勺活力，但改制过程中也存在许多问题。论文第三部分阐述了西方注册会计师制度发展白勺主要阶段及重大事件，并对其发展演进白勺趋势进行了必要白勺分析。西方注册会计师事业发展白勺典型代表是“五大”国际会计公司。论文第四部分重点介绍了国际“五大”白勺形成及其经验，中国白勺会计师事务所与国际会计公司无论哪方面都有着巨大白勺差距。第五部分从组织形式、规模、执业范围等方面对中外会计师事务所白勺现状进行了比较分析。加入WTO已成为事实，中国会计师事务所将面临严峻白勺挑战已不可避免。论文第六部分分析了加入WTO对中国注册会计师行业白勺影响，同时阐述了会计师行业所面临白勺机遇。挑战不可避免，机遇总是有白勺。中国注册会计师不能坐以待毙，应积极采取措施加以防范，同时正确认识自我，准确定位。论文最后一部分从会计市场、服务领域等多方面论述了中国会计师事务所对抗国际会计公司白勺对策，以供参考
Abstract（英文摘要）：www.328tibet.cn At the turn of the new century,there is no doubt that every Chinese accountant firm should learn how to face up to competition and confront with international accounting firms after China’s entry into the WTO in order to adapt to the drastic change of market and environment.China will be in a opem fair and untwisted competition with other members of the WTO. This kind of competition will be comprehensive and serious.As a part of service and trade market,accounting profession will face with severe competitions in qualified accountants,auditing technology and experiences. At the same time,the increasing integration of china and world economy after entry into the WTO will make room for the development of domestic accounting profession. In addition,international accounting firms’ entry into china and the open of accounting profession will also enhance the cooperation and contact between foreign and domestic accounting firms. All in all,opportunity and challenge is coexistent. Chinese accounting profession will he a bright perspective if we he a pioneering and innovative spirit.At first,this paper presents the developing procedures of CPA profession from old china to new china,aiming at explaining its toughness and twists.The second part of this paper interprets main problems and causes existing in the reorganization of Chinese accountant firms. It also presents the necessity and urgency of this reorganization and its standards. Reorganization Will give vigor to the CPA profession,but many problems come about during it. The third part of this paper interprets the main stages and important affairs in the development of Western CPA system and its evolving trends. The fourth part of this paper mainly introduces the formulation and experiences of international Top Five accounting firms,which are typical representatives of Western CPA profession. The fifth part of this paper make a comparison between Chinese accountant firms and international accounting firms in terms of organization,scale and service scopes.The sixth part analyses the impact of China’s entry into the WTO on Chinese CPA profession and the relevant chances.Facing inevitable challenges and the relevant chances,Chinese CPAS should take active precautions against competition. The Last part of this paper interprets measures of Chinese accountant firms against international accounting firms in several aspects from accounting market to service scopes.
论文关键词： 注册会计师；中国会计师事务所；国际会计公司；
Key words（英文摘要）：www.328tibet.cn CPA；Chinese accountant firm；International accounting firm；
Abstract（英文摘要）：www.328tibet.cn At the turn of the new century,there is no doubt that every Chinese accountant firm should learn how to face up to competition and confront with international accounting firms after China’s entry into the WTO in order to adapt to the drastic change of market and environment.China will be in a opem fair and untwisted competition with other members of the WTO. This kind of competition will be comprehensive and serious.As a part of service and trade market,accounting profession will face with severe competitions in qualified accountants,auditing technology and experiences. At the same time,the increasing integration of china and world economy after entry into the WTO will make room for the development of domestic accounting profession. In addition,international accounting firms’ entry into china and the open of accounting profession will also enhance the cooperation and contact between foreign and domestic accounting firms. All in all,opportunity and challenge is coexistent. Chinese accounting profession will he a bright perspective if we he a pioneering and innovative spirit.At first,this paper presents the developing procedures of CPA profession from old china to new china,aiming at explaining its toughness and twists.The second part of this paper interprets main problems and causes existing in the reorganization of Chinese accountant firms. It also presents the necessity and urgency of this reorganization and its standards. Reorganization Will give vigor to the CPA profession,but many problems come about during it. The third part of this paper interprets the main stages and important affairs in the development of Western CPA system and its evolving trends. The fourth part of this paper mainly introduces the formulation and experiences of international Top Five accounting firms,which are typical representatives of Western CPA profession. The fifth part of this paper make a comparison between Chinese accountant firms and international accounting firms in terms of organization,scale and service scopes.The sixth part analyses the impact of China’s entry into the WTO on Chinese CPA profession and the relevant chances.Facing inevitable challenges and the relevant chances,Chinese CPAS should take active precautions against competition. The Last part of this paper interprets measures of Chinese accountant firms against international accounting firms in several aspects from accounting market to service scopes.
论文关键词： 注册会计师；中国会计师事务所；国际会计公司；
Key words（英文摘要）：www.328tibet.cn CPA；Chinese accountant firm；International accounting firm；