摘要
会计师事务所作为独立于政府和企业之外的第三方,在服务于社会主义市场经济建设和资本市场等方面发挥着重要作用。经济"新常态"下,经济转型升级必然会对资本市场和市场主体产生巨大影响,从而导致注册会计师市场面临较大的需求转变。一方面,经济转型将带来新的经济业务增长点,对注册会计师专业服务范围、能力等提出更高要求;另外一方面,经济转型也必然带来市场的激烈动荡,需要注册会计师更好地发挥在市场经济中的"经济警察"作用。本文拟从会计师事务所的特殊性出发,对会计师事务所在经济转型中的作用、如何更好地服务于经济转型以及会计师事务所服务经济转型升级的对策进行探讨。
Accounting firms, as a third party independent of the government and enterprises, play an important role in serving socialist market economy and the capital market. Under the economic 'new normal', the economic transformation and upgrading will definitely have a tremendous impact on capital market and market players, and thus result in a profound change of the demands for CPA professional services. On one hand, economic transformation will demand new services and pose higher demands for scope and capabilities of CPA services; on the other hand, intense turbulence will occur on the market during economic transformation, which requires CPAs to play a better 'police officer for the business' role in market economies. This article, from the perspective of the unique features of accounting firms, explores the role of accounting firms in economic transformation and how to better serve the economic transformatio.
出处
《中国注册会计师》
北大核心
2016年第8期7-12,共6页
The Chinese Certified Public Accountant
