中国—东盟自由贸易区会计服务市场需求与供给研究  

Research on the Demands and Supplies of Accounting Services in China-ASEAN Free Trade Area

作　　者：蒋峻松[1] 母景平[1] 

机构地区：[1]云南大学经济学院

出　　处：《东南亚纵横》2014年第5期41-46,共6页Crossroads：Southeast Asian Studies

基　　金：云南省会计学会2012年会计理论研究重点课题的成果

摘　　要：随着2010年1月1日中国—东盟自由贸易区的如期建成,中国—东盟自由贸易区各成员国之间的贸易和投资需要会计师事务所等会计服务机构提供有关的会计服务。中国—东盟自由贸易区各成员国会计服务市场的开放将成为必然。本文分析中国—东盟自由贸易区会计服务市场的会计服务需求与供给情况,揭示其存在的问题,并提出解决问题的对策,为中国注册会计师行业更好地服务于实施"走出去"战略的企业,充分发挥注册会计师行业的作用,更好地为我国企业对外投资和开展与东盟国家的经贸往来提供依据和参考。With the establishment of China-ASEAN Free Trade Area（CAFTA） on January 1,2010, trade andinvestment among the countries in CAFTA necessitates relevant accounting services by such accounting serviceproviders as accounting firms. Therefore, the opening-up of accounting service market in CAFTA will becomeinevitable. This paper analyzes the demands and supplies of accounting services in CAFTA, reveals the existingproblems and proposes solutions to the domestic CPA profession in order to better serve the enterprises＇implementation of the ＂going out＂ strategy, to give full play to the role of the CPA profession, and to providereferences for the Chinese enterprises＇ investing overseas and economic and trade exchanges with ASEAN countries.

关 键 词：中国-东盟自由贸易区 会计服务需求 会计服务供给 

分 类 号：F752.68[经济管理—国际贸易]