注冊会计师在甘肃发展的现状及前景分析.docVIP

注册会计师在甘肃发展的现状及前景分析 摘要 西部大开发进入新阶段，甘肃的经济发展迈上了新台阶，而随着经济稳步的增长，注册会计师的行业发展在目前来看已扮演越来越重要的地位，也慢慢打开了新的局面，注册会计师在我省的发展的历史尚短，目前我省的注册会计师行业仍存在不少问题，因此要制定长远规划，完善具体的执业准则及法规，实现我省事务所的规模经营，加强会计人员的培训，达到多元化的管理发展，为我省的注册会计师的发展提供创造良好的外部条件，本文试图通过对近几年国家及甘肃省注册会计师行业的发展现状与统计分析，寻找注册会计师在甘肃省发展存在的问题并提出行业的发展前景及规划之路。 关键词：注册会计师 现状分析 发展前景 Abstract The great development of the west entering a new phase, gansus economic development step on to a new stage, and with the steady economic growth, certified public accountants industry development so far has been playing an increasingly important position, also slowly opened a new situation, registered accountants in the history of the development of still short, currently in CPA profession many problems still exist, and therefore should formulate long-term planning, perfecting the professional standards and regulations, realize province firm of scale operation, strengthen accounting personnel training, achieve diversified management development, for the development of the province of certified public accountants providing and create a good external conditions, this paper attempts to state and gansu province in recent years CPA professional development present situation and statistical analysis, looking for certified public accountants in gansu province and put forward the existing problems in the development of industry development prospect and planning road. 目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc287339671 摘要 PAGEREF _Toc287339671 \h 1 HYPERLINK \l _Toc287339672 Abstract PAGEREF _Toc287339672 \h 2 HYPERLINK \l _Toc287339673 目录 PAGEREF _Toc287339673 \h 3 HYPERLINK \l _Toc287339674 引言 PAGEREF _Toc287339674 \h 3 HYPERLINK \l _Toc287339675 第一章 注册会计师的发展现状及主要问题 PAGEREF _Toc287339675 \h 4 HYPERLINK \l _Toc287339676 1.1注会总体人员少 ，质量低 PAGEREF _Toc287339676 \h 4 HYPERLINK \l _Toc287339677 1.2法律法规体系正在建立，但还需完善 PAGEREF _Toc287339677 \h 5 HYPERLINK \l _Toc287339678 1.3监管质量力度应加大，作假现象待严惩 PAGEREF _Toc287339678 \h 5