發(fā)布時(shí)間：2019-06-08 09:20

【摘要】：本文基于美國各州的法律研究了州會計(jì)事務(wù)委員會對注冊會計(jì)師管理的相關(guān)規(guī)定,分析了其隸屬關(guān)系和特點(diǎn)、主要職能、經(jīng)費(fèi)來源、報(bào)告義務(wù)等。認(rèn)為各州會計(jì)事務(wù)委員會盡管存在一定的差異,但均為獨(dú)立法定機(jī)構(gòu),其獨(dú)立性、監(jiān)管模式等更加符合專業(yè)服務(wù)行業(yè)的特征。對我國當(dāng)前正在全力推進(jìn)以簡政放權(quán)為主體的行政體制改革,特別是對包括注冊會計(jì)師行業(yè)在專業(yè)服務(wù)行業(yè)的監(jiān)管改革,實(shí)施"簡政放權(quán)、放管結(jié)合、優(yōu)化服務(wù)",具有較強(qiáng)的借鑒意義。
[Abstract]:Based on the laws of the states of the United States, this paper studies the relevant provisions of the State Accounting Affairs Committee on the management of certified public accountants, and analyzes its subordinate relationship and characteristics, main functions, sources of funds, reporting obligations and so on. It is considered that although there are some differences in the state accounting committees, they are independent statutory bodies, and their independence and regulatory model are more in line with the characteristics of the professional service industry. At present, China is making every effort to promote the reform of the administrative system with decentralization as the main body, especially the regulatory reform in the professional service industry, including the CPA industry, and the implementation of "decentralization, and optimization of services." It has a strong reference significance.
【作者單位】： 北京外國語大學(xué)國際商學(xué)院;
【分類號】：F233

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本文編號：2495179