粤港澳大湾区会计服务行业融合发展实践探索  

Exploration of Integrated Development of Accounting Sector in Guangdong-Hong Kong-Macao Greater Bay Area

作　　者：袁庆 

机构地区：[1]广东省财政科学研究所

出　　处：《中国注册会计师》2022年第5期68-73,3,共7页The Chinese Certified Public Accountant

摘　　要：近年来,粤港澳三地在会计与审计准则、市场拓展、技术创新和人才培养等方面进行了广泛深入的交流合作,实现了会计服务行业创新发展,迎来了加快完善的新机遇。针对深化粤港澳大湾区会计服务行业融合发展存在的问题,如会计与审计制度差异、资格互认、三地跨境执业及监管等,本文提出建立会计与审计标准、打造人才新高地、挖掘服务新动能、提升跨境监管效率等对策建议,推进粤港澳大湾区会计服务行业又好又快融合发展。In recent years, Guangdong Province, Hong Kong S.A.R. and Macao S.A.R. have carried out extensive and in-depth exchanges and cooperation in the fields of accounting and auditing standards, market expansion, technological innovation and talent training, which have facilitated the accounting sector to achieve innovative development and ushered in new development opportunities. In view of the problems faced in further integrated development of the accounting sector in the Guangdong-Hong KongMacao Greater Bay Area, such as institutional differences in accounting and auditing, mutual recognition of professional qualifications, as well as cross-border practice and regulation among Guangdong Province, Hong Kong S.A.R. and Macao S.A.R., this article puts forward some measures and suggestions in the fields of developing accounting and auditing standards, building new talent highlands, exploring new development momentums for accounting and auditing services and improving cross-border regulation efficiency, so as to promote sound and rapid integrated development of the accounting sector in the Greater Bay Area.

关 键 词：粤港澳大湾区 会计与审计 制度差异 市场拓展 会计服务行业 跨境监管 对策建议 新动能 

分 类 号：F233[经济管理—会计学]