论文部分内容阅读
“……公共会计师职业在建立和维持资本市场的完整性方面,发挥着至关重要的作用。没有独立的审计人员为经营企业和政府机关的财务报表提供可信性,债权人和投资者就几乎无法作出给我们的经济带来稳定性和活力的决策。没有你们,我们的财务市场就将土崩瓦解。”这是美国前总统里根对二十世纪的注册公共会计师职业在美国乃至西方世界经济有序发展中所起作用的精辟概括。二十一世纪即将来临,三百六十行中的注册公共会计师又将如何在社会经济发展中大展雄风呢?笔者根据美国著名学者罗伯特·麦克尼克和普瑞威茨的有关论述,编译成文,以飨读者。两位学者认为:二十一世纪的注册公共会计师职业将成为独立的信息职业。
“... the CPA profession plays a vital role in establishing and maintaining the integrity of the capital markets, and without independent auditors providing credibility to the financial statements of the operating companies and government agencies, creditors and investors are almost Without financial stability and vitality, our financial markets will fall apart. ”This is the order in which the former U.S. President Richard Ronald Reagan registered the twentieth century public accountant profession in the United States and even in the Western world Brilliant summary of the role of development. In the 21st century, how will the registered public accountants in 360 lines exert tremendous power in social and economic development? According to the related dissertations of famous American scholar Robert McNick and Pritzwitz, To 飨 readers. According to the two scholars, the registered public accountancy profession in the 21st century will become an independent information career.