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本文主要探讨在当前行业协会商会与行政主管机关脱钩改制的背景下,中注协与财政部脱钩的必要性和存在问题,通过比较国外发达市场经济国家注册会计师行业协会的管理机制,分析适合我国的监管模式。
This paper mainly discusses the necessity and existing problems of the AICPA decoupling from the Ministry of Finance against the backdrop of the decoupling of the current trade associations’ chambers of commerce and the competent administrative authorities. By comparing the management mechanism of the national CPA industry associations in developed developed market economies, Regulatory model.