【摘要】 构建社会主义和谐社会目标的提出,对会计师事务所的执业水平提出了更高的要求。在这种形势下,如何发挥自身职能高效率地开展审计业务,高质量地为社会管理服务,成为会计师事务所迫切需要解决的问题。而解决这个问题的关键,在于深刻认识新形势下会计师事务所职能的正确定位,并在此基础上不断完善、充分发挥其职能作用。更多还原

【Abstract】 Our party put forward the goal of constructing the harmonious society of socialism that set a higher demand for Chinese firms of certified public accountants.In this situation,how to take advantage of its superiority as an effective means of serving social management is urgent for Chinese firms of certified public accountants.The key to solve this problem is the deep understanding and correct location of the CPA ’function in the new light,and keeping improving and performing its function sufficiently.更多还原