中、美注冊(cè)會(huì)計(jì)師行業(yè)監(jiān)管的比較研究.pdf

1、武漢理工大學(xué)碩士學(xué)位論文中、美注冊(cè)會(huì)計(jì)師行業(yè)監(jiān)管的比較研究姓名：崔德志申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：MBA指導(dǎo)教師：袁明鵬2003.3.1武漢理工大學(xué)碩士學(xué)位論文AbstractTheprofessionofregisteredaccountants，developingwiththesystemdevelopmentofproprietyrights，isanindustrytrustedbypublicans，whichprovidein

2、dependenteconomiccertificateforclientsButpublicanshavetobeartherisks，whichbroughtbytheinconsistenceofbenefitsbetweenpublicansandthegroupofregisteredaccountantsTherefore，whetherthebenefitsofpublicanscanbeguaranteedornotis

3、decidedbythechargedqualityofregisteredaccountantsAlongwiththedevelopmentofmarketeconomyinourcountrythefunctionsofregisteredaccountantswhosupportthemarketeconomyoperationismoreandmoreimportant，andthetrustworthinessofregis

4、teredaccountantsispaidmoreandmoreattentiontoThus，thehigherchargeofregisteredaccountantsprofessionisputforwardinourconntryBytheresearchofchargeofAmericanregisteredaccountants，wefindthattheprofessionofregisteredaccountants

5、isdevelopingfast，hashugescaleandstrongcompetitiveabilitywhichiscloselyrelatedtothechargeofAmericanregisteredaccountantsprofessionThemainmodelisselfchargemodelInthismodel，themainpowerofchargeismarket，andtheassistantpowero

6、fchargeisgovenunentandlawTheexperienceofAmericanchargecanbeprovidedtothatofourcountryThispaperanalyzesthechargeofgovemment，lawsystemandselfchargeofAmericanregisteredaccountants’professionBycomparingthedevelopmentofthecha