摘要
"一带一路"全球化经济发展倡议提出之后,中国的会计师事务所,尤其是其中已"走出去"与正在"走出去"的那一部分,正面临着严峻考验,也暴露出亟待解决的一些重要问题。本文通过对其现状分析,揭示了这些问题,阐明了"一带一路"与我国独立审计必须进行国际化改革的关联性,并从建议的角度,对其中必须进行改革的关键问题进行具有针对性的研究。这些切实研究及其结论,对我国会计师事务所做大做强与做优,提升其在"一带一路"中的服务水平,成为国际上公认的高端会计师事务所具有一定的意义与参考价值。
After the proposal of"The Belt and Road"global economic development suggestion,the Chinese accounting firms,especially the parts which"have been going out"and which"are going out",are facing a severe test,also exposed the urgent need to address some major issues.In this paper,through the analysis of the current situation,reveals these problems,to clarify the relevance of"The Belt and Road"Initiative and China’s independent auditing must be internationalized,and we do targeted suggestions on this key problems.The research conclusions are conducive to Chinese accounting firms to be bigger,stronger and better,to enhance their service level in"The Belt and Road"Initiative,and to become internationally recognized high-quality accounting firms.
出处
《会计研究》
CSSCI
北大核心
2017年第12期3-11,共9页
Accounting Research
基金
国家社会科学基金研究重大项目(11&ZD145)
中南财经政法大学博士生重点科研创新项目(2015BZ1101)
中南财经政法大学研究生优秀学位论文培育项目(2017Y30)的阶段性成果
