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qian yi zhu ce hui ji shi xin chou wen ti
Author(s): 
Pages: 
Year: Issue:  2
Journal: Heilongjiang Foreign Economic Relations & Trade

Keyword:  注册会计师薪酬激励机制独立性审计质量;
Abstract: 近年来,随着我国资本市场的不断完善,注册会计师的地位和作用也日益凸显,与此同时,社会各界对注册会计师的生存状况也给予了很大的关注.薪酬作为注册会计师赖以生存和发展的重要因素,对注册会计师行业发展会产生更加直接的影响.通过回顾注册会计师薪酬方面的理论研究,探究目前注册会计师薪酬的基本情况,揭示其存在的问题和不良影响,并从会计事务所和注册会计师协会等层面提出合理化建议.
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