| 论上市公司会计师事务所变更规范的完善 |
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| 引用本文： | 潘素秋. 论上市公司会计师事务所变更规范的完善[J]. 广东行政学院学报, 2002, 14(5): 64-67 |
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| 作者姓名： | 潘素秋 |
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| 作者单位： | 江西省城市建设高级技工学校,江西,南昌,330013 |
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| 摘 要： | 近年来上市公司发生更换会计师事务所的情况日益普遍 ,其间潜藏了相当数量的不正当竞争和审计独立性减损问题 ,而上市公司的许多问题也随其主审会计师事务所的变更掩藏下来。为更好地抑制诸如此类问题及潜在风险 ,必须完善规范注册会计师的执业行为和上市有关行为
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| 关 键 词： | 会计师事务所 会计师事务所变更 规范 完善 |
| 文章编号： | 1008-4533(2002)05-0064-04 |
| 修稿时间： | 2002-07-15 |
Thoughts on the Improvement of Normalizing the Alteration of Accounting Firms |
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| PAN Su-qiu. Thoughts on the Improvement of Normalizing the Alteration of Accounting Firms[J]. Journal of Guangdong Institute of Public Administration, 2002, 14(5): 64-67 |
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| Authors: | PAN Su-qiu |
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| Abstract: | This paper analyzes the actual situations and present related regulations which the list companies alter accounting firm, and proposes that it is very necessary to improve the normalization of the alteration of the accounting firm in order to construct a heath accounting market and reasonably ensure the development of the CPA profession . |
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| Keywords: | accounting firm the alteration of accounting firm normalization improvement |
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