【摘要】 经过研究发现,2007年开始实施的中国注册会计师执业准则虽然在内容上有所更新,在质量上也有所提升,但在严谨性、协调性以及合理性等方面却存在着一定的问题,这些问题在一定程度上已经影响到了准则的科学性,对这些问题进行讨论有助于以后执业准则的修改完善。更多还原

【Abstract】 The new Practicing Standards for China’s CPAs,which is carried out since 2007,has made some improvements in both the content and the quality.However,there still exist some problems as far as the exactness,compatibility and rationality are concerned.This paper offers a discussion on the effects of the existing problems on the scientific value of the standards with the purpose of contributing to the further amendment.更多还原