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随着我国改革开放的进一步深入和注册会计师事业的发展,注册会计师跨国执业问题必然会摆到日程上来.本文拟对注册会计师跨国执业产生的原因、必然性以及应具备的条件等问题进行初步探讨.
With the deepening of China’s reform and opening up and the development of certified public accountants, the issue of transnational practice of certified public accountants will inevitably be put on the agenda.This paper attempts to discuss the reasons, inevitability and conditions of CPA’s transnational practice.