总会计师条例凸现问题的制度背景和经济环境分析.docVIP

《总会计师条例》凸现问题的制度背景和经济环境分析 【摘要伴随着经济的发展，社会的转型，《总会计师条例》的一些条款与现实经济出现了矛盾，暴露出一些问题，总会计师角色不当，功能交叉，作用淡化等。为了更好地使总会计师制度服务于经济建设，理论和实务界关于修订《总会计师条例》的呼声愈加强烈。鉴于此， 【关键词总会计师；；制度 Analysis of the Problems about General Accountant Regulation from Institution background and Economic environment Zhu yongliang (The school of Accounting of Southwestern University of Finance and Economics, Chengdu 611130，Sichuan, China) Abstract】Accompanying the development of the economy and the transition of the society, some terms of the general accountant regulation contradict the actual economy and betray some problems, such as,