请各位高手帮我翻译一下论问英文摘要

来源:百度知道 编辑:UC知道 时间:2024/06/04 19:45:38
摘要:随着现代社会经济的发展,经过近十年的发展,我国注册会计师行业从无到有,其地位和作用日益被社会所认识,注册会计师队伍也稳步发展,其服务领域也从单纯的查帐验资逐步发展到会计报表审计,验资、设计会计制度,提供管理咨询、代理纳税申报等各个方面。虽然我国的会计市场已经逐渐地建立起来,但社会的发展使注册会计师行业面临着激烈的竞争,由于我国吃上经济体制的不完善,管理制度、法律制度、文化建设的缺陷,其中往往伴随着不公平竞争,包括价格、客户、人才方面的竞争。这一系列恶性竞争为我国注册会计师业务素质、公众形象、行业实力的壮大和信息使用者的利益带来了极大的影响。规范管理,建立公平竞争会计服务市场成为了当前注册会计师行业的当务之急。其中应进一步做好税务师事务所的清理整顿工作;规范注册会计师执业收费标准;建立针对不公平竞争的投诉制度;支持一批中外合资会计师事务所的建立才能使我国注册会计师行业向更好的方面发展

关键词 行业竞争 缺陷 竞争焦点 影响 规范

With the modern socio-economic development, after nearly a decade of development, China's CPA industry from scratch, and its status and role of the increasingly recognized by society, the ranks of Certified Public Accountants has also been developing steadily, and its services from a simple audit verification to the progressive development of the accounting statements audit, capital verification, the design of the accounting system, providing management consulting, tax returns and other agents in all its aspects. Although China's accounting market has gradually built up, but the social development of Certified Public Accountants industry faces intense competition, eat because of the imperfect economic system, management system, legal system, cultural construction defects, which is often accompanied by unfair competition, including price, customers, talent competition. This series of vicious competition for China's Institute of Certified Public Accountants professional qu