节点文献
我国注册会计师社会地位与社会责任
The Social Status and Responsibilities of Certified Public Accountant in China
【摘要】 注册会计师的社会地位和社会责任是密不可分的,要提高社会地位,必然要承担更多的社会责任。目前,我国注册会计师社会地位总体偏低,表现在收入和权威性不高。应从多方面采取措施,促使注册会计师合理承担相应责任。
【Abstract】 The social status of the Certified Public Accountant(CPA) can not be seperated from their social responsibility.The social status won’t be enhanced until CPA takes more social responsiblities.Currently,the social status of CPA is generally lower,which is shown by the lower income and lower authority.More measures should be taken from allround aspects to encourage CPA to take more responsibilities.
【关键词】 注册会计师;
社会地位;
社会责任;
【Key words】 Certified Public Accountants; social status; social responsibility;
【Key words】 Certified Public Accountants; social status; social responsibility;
- 【文献出处】 国家林业局管理干部学院学报 ,State Academy of Forestry Administration Journal , 编辑部邮箱 ,2009年01期
- 【分类号】F233
- 【被引频次】4
- 【下载频次】360