CPA同业互查制度何去何从
产生于'诉讼浪潮'时代的CPA同业互查制度,是注册会计师行业内部监管的一项重要措施,自产生以来,同业互查制度起到了积极的作用.然而,众多会计丑闻的发生,使人们对同业互查的有效性产生了质疑,同业互查制度遭到了众多的批评.应该如何评价这种制度,中国是否需要这样的制度,它将何去何从,本文就此作了探讨....
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| Veröffentlicht in: | 中南财经政法大学学报 2004-12 (6), p.103-106 |
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| container_title | 中南财经政法大学学报 |
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| creator | 李效梅 彭伟 |
| description | 产生于'诉讼浪潮'时代的CPA同业互查制度,是注册会计师行业内部监管的一项重要措施,自产生以来,同业互查制度起到了积极的作用.然而,众多会计丑闻的发生,使人们对同业互查的有效性产生了质疑,同业互查制度遭到了众多的批评.应该如何评价这种制度,中国是否需要这样的制度,它将何去何从,本文就此作了探讨. |
| doi_str_mv | 10.3969/j.issn.1003-5230.2004.06.018 |
| format | Article |
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| source | 国家哲学社会科学学术期刊数据库 (National Social Sciences Database) |
| title | CPA同业互查制度何去何从 |
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