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集团事务所是事务所中的“航空母舰”,是社会主义市场经济体制建立与发展的必然趋势。如何积极慎重地推进会计师事务所体制的改革,建设事务所集团,更好地促进注册会计师事业的健康发展,是一个应当深入思考、认真研究解决的新课题。本文拟结合这方面的一些研究成果,谈一些粗浅看法。 一、建设事务所集团是市场经济发展的必然要求,也是事务所自身健康发展的必要途径 从1980年上海第一家会计师事务所的诞生到现在,我国注册会计师队伍不
Group firm is the “aircraft carrier” in the firm, which is the inevitable trend of establishment and development of the socialist market economic system. How to actively and prudently promote the reform of the accounting firm system and the establishment of a group of affiliates so as to promote the sound development of the CPA profession is a new topic that we should think deeply and seriously study and solve. This article intends to combine some of the research results in this area, to talk about some superficial views. First, the construction firm Group is an inevitable requirement for the development of market economy, but also the necessary way for the firm’s own healthy development From 1980 the birth of Shanghai’s first accounting firm to the present, the CPAs team in China is not