英语翻译我国的注册会计师行业建立于1980年,迄今只有短短的20几年,而美国的注册会计师行业发展已有120多年,美国注册会计师行业可谓是走在世界的前列,其各方面都具有代表性.为此,本文通
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英语翻译我国的注册会计师行业建立于1980年,迄今只有短短的20几年,而美国的注册会计师行业发展已有120多年,美国注册会计师行业可谓是走在世界的前列,其各方面都具有代表性.为此,本文通
英语翻译
我国的注册会计师行业建立于1980年,迄今只有短短的20几年,而美国的注册会计师行业发展已有120多年,美国注册会计师行业可谓是走在世界的前列,其各方面都具有代表性.为此,本文通过对中美注册会计师行业发展中注册会计师发展与经济环境关系、事务所组织形式和业务范围和注册会计师行业监管模式进行了比较,并论述了美国在注册会计师发展与经济环境关系、事务所组织形式和业务范围方面对我国的借鉴和结合中美注册会计师行业监管模式的情况对我国的行业监管提出三点建议.希望能对我国的注册会计师行业的健康发展有所帮助.
证券市场会计责任制度的建设状况,将决定证劵投资者权益得到合理维护的程度,我国现行注册会计师在证劵市场上的规范与美国存在一定的差距,因而需要与证券市场发展息息相关的注册会计师所应该承担的法律责任,特别是中国对证券投资者的法律责任缺乏明确的规范.本文分别简述中美两国注册会计师对证券投资者的法律责任制度的有关规定,并对两者的不同之处进行比较,通过研究美国对证券投资者的法律制度的有益经验,对我国证券制度的完善提出建议.
英语翻译我国的注册会计师行业建立于1980年,迄今只有短短的20几年,而美国的注册会计师行业发展已有120多年,美国注册会计师行业可谓是走在世界的前列,其各方面都具有代表性.为此,本文通
Our country's chartered accountant the profession established in 1980,until now only then short in more than 20,but US's chartered accountant the profession development had more than 120 years,US chartered accountant the profession it may be said was walks in the world front row,its various aspects all had the representation.Therefore,this article through in the profession development chartered accountant developed and the economic environment relations,the office organization form and the business scope and chartered accountant to China and America chartered accountant the profession supervising and managing pattern has carried on the comparison,and elaborated US to develop and the economic environment relations,the office organization form and the business scope aspect in chartered accountant and unifies China and America chartered accountant to our country's model the profession supervising and managing pattern the situation to put forward three proposals to our country's profession supervising and managing.The hope can the profession healthy development have the help to our country's chartered accountant.
Stock market accountant the responsibility system construction condition,decided the card 劵 investor rights and interests obtain the reasonable maintenance degree,our country present chartered accountant's have certain disparity in card 劵 market standard and US,the legal liability which thus needs who and the stock market development is closely linked chartered accountant should undertake,specially China lacks the explicit standard to the negotiable securities investor's legal liability.This article summarizes China and America chartered accountants separately to the negotiable securities investor's legal liability system related stipulation,and carries on the comparison to both similarity,through studies US to the negotiable securities investor's legal regime beneficial experience,puts forward the proposal to our country negotiable securities system consummation