论我国会计中介服务

论我国会计中介服务

摘要：会计中介服务是会计人员通过会计中介机构依法承办审计，会计咨询，代理记账等的会计服务。会计中介机构提供的会计中介服务质量的好坏直接影响着市场经济公平，正常运行，也直接影响其本身能否在激烈的行业竞争中生存和发展下去。因此政府和市场对会计中介服务质量有较高要求。目前，我国会计中介服务还存在1些问题，急需进1步改进和完善。
本文从我国会计中介机构的定义和会计中介服务的范围入手，对我国会计中介市场目前面临的形势进行分析研究，找出了我国会计中介服务中存在的1些影响会计质量的问题并在对问题进行分析的基础上提出了1些建议。具体包括：会计中介服务中的商业贿赂，职业道德缺失，法律不健全，人才短缺等问题及建议。

关键词：会计中介机构  职业道德  商业贿赂  经济环境

By our country accountant intermediary service
 
Abstract: The intermediary accounting service is, in the name of the facilitating agency, the accounting personnels undertaking the legal auditing, accounting consults, keeping accounts by proxy and so on. The quality of the service the intermediary accounting agency provides directly affects the fair and normal operation of the market economy and also decides its own survival and development in the intense professional competitions. Therefore the market and the government have both placed high hopes on the grade of the intermediary accounting service. However, at present, in China there are several problems with the intermediary accounting service, which need some further urgent improvement and consummation.
This article takes the definition and the service scope of the intermediary accounting agency as the point of departure and conducts the analysis and research into the present situation the intermediary accounting market faces in China, on the basis of which the author has discovered some factors existing in the intermediary service, such as commercial bribery, the loss of the occupational ethics, the loopholes in laws and the lack of talented persons, which influence the accounting quality. And, as a result, the author has put forward his own proposals.

Keywords: Accountant facilitating agency; Occupational ethics; Commercial bribe; Economic environment 本文来自中国科教评价网