论文部分内容阅读
上市公司频繁变更会计师事务所的行为已引起学术界和社会公众的广泛关注。上市公司变更事务所行为影响到财务报告的质量,关系到财务报告使用者的切身利益。为此本文分析了事务所变更的原因并提出了相应的监管建议。
The frequent changes of accounting firms by listed companies have caused widespread concern in academia and the public. The change of the firm’s behavior of the listed company affects the quality of the financial report and affects the vital interests of the users of the financial report. Therefore, this paper analyzes the reasons for the change of the firm and puts forward corresponding regulatory suggestions.