The institution change of Britain and US CPAs industry regulation witnessed a history from non-regulation to self-regulation, on the basis of which the government interference was increasingly strengthened, and finally to independent-regulation by now.
英美注册会计师行业管制模式的制度变迁经历了一个由无管制到自律管制,并在原来行业自律的基础上政府介入的程度不断增强,最后发展到现在的独立管制的历程。
参考来源 - 中国注册会计师行业管理体制问题研究·2,447,543篇论文数据,部分数据来源于NoteExpress
但是俄罗斯对该行业管制却很糟,以至于尽管价格高涨,产量却在下降。
But Russia has regulated the industry so poorly that production is falling despite the soaring oil price.
对那些正在策划新一套银行业管制办法的人来说,这何尝不是一句箴言呢。
That is not a bad motto for those devising a new set of banking regulations.
因此对注册会计师行业管制的效果及改进的研究具有深远的历史意义和现实意义。
Therefore, the research on the effectiveness and improvement of the supervision of the CPA has far-reaching historical significance and practical significance.
应用推荐