论文部分内容阅读
本文比较和分析了POB“貌似强大”的制度设计和监管作用的失效,并由此引出对我国注册会计师行业自律机制的启示。
This article compares and analyzes the failure of POB’s “Seemingly Powerful” system design and supervisory function, and draws inspiration to the self-discipline mechanism of CPA in our country.