【摘要】 各国关于注册会计师行业管理有两种传统模式:行业自律和政府干预;这两种模式具有融合趋势。我国注册会计师行业管理模式实质上是属于政府干预模式。我国注册会计师行业管理应采取行业自律和行政监管结合的模式。更多还原

【Abstract】 There are two traditional supervising patterns of the registered accountant of the world: the self-discipline of calling; the supervising of the government. And there is amalgamation in them. Our supervising pattern of the registered accountant belongs to the supervising of government. We should take the combinational pattern of the self-discipline of calling and the supervising of government.更多还原