摘要
加入WTO以来,伴随国内会计服务贸易的开放,以″四大″为代表的国际会计师事务所加快在中国会计市场的扩张步伐,在许多方面几乎垄断了我国海外上市企业及关键行业的大部分审计业务,因此掌握我国许多重大的经济信息。中国会计服务业还有很多方面处于幼稚期,单靠市场竞争的机制,很难胜出,这种状况下国家应对民族产业的发展提供一定的扶持。本文在分析国际会计公司对我国经济发展乃至经济安全的影响之后,提出合理运用WTO的相关规则,从完善相关法律、行业监管模式、从业人员素质等各方面提出相关建议。
Since the entry of the WTO, with the opening of domestic accounting trade service, the international accounting firms presented by the ＂fourth largest＂ have been expedited the expanding of their Chinese market share, which lead to their monopoly in most audit business of our famous huge companies and their master of much important economic information. Meanwhile their domestic counterparts are quite weak. The article analyses the impact from the international accounting firms and proposes how to apply the relevant rules under WTO to improve the domestic accounting firms.
出处
《亚太经济》
CSSCI
北大核心
2006年第5期50-53,87,共5页
Asia-Pacific Economic Review
关键词
会计服务贸易
超国民待遇
经济安全
Accounting Trade Service
Super-national Economic Security
