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建立有效、完善的会计师事务所的内部治理机制,既是事务所自身发展的需要,也是行业管理的客观需要,更是注册会计师行业今年的一项重点工作。依笔者之见,就是要在加强以下三项建设中,不断完善事务所的内部治理机制。
Establishing an effective and perfect internal governance mechanism of accounting firms is not only the need of the firm’s own development but also an objective need of the industry management. It is also a key work for the CPA industry this year. According to the author’s opinion, it is necessary to constantly improve the internal governance mechanism of the firm in strengthening the following three projects.