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作为社会经济活动的中介组织,会计师事务所在促进我国市场经济健康发展,稳定社会经济秩序方面起着重要的作用.在会计师事务所为市场经济服务过程中,如何认识自身的中介职能,对于完善自身,强化社会服务功能十分重要.一、关于中介职能的基本知识会计师事务所的中介职能是指其在社会经济活动中,介于经济群体或个体之间所发挥的眼务、鉴证、管理和指导等功能.中介职能可分为五类,即:社会服务职能、经济鉴证职能、人才培养职能、行业道德规范职能和理论指导职能.
As an intermediary organization of social economic activities, accounting firms play an important role in promoting the healthy development of China’s market economy and stabilizing the social and economic order. How to understand their own intermediary functions in the service of accounting firms in the market economy, First, on the basic knowledge of intermediary functions Accounting firms refer to their intermediary functions in the social and economic activities, between economic groups or individuals play an eye, authentication, management and Guidance and other functions.The agency functions can be divided into five categories, namely: social service function, economic forensic function, personnel training function, industry moral normative function and theoretical guidance function.