推动审计服务高质量发展 助力新会计法贯彻实施  

Promote High-quality Development of Audit Services and Help with Implementation of the New Accounting Law

作　　者：江湧 

机构地区：[1]中国注册会计师协会

出　　处：《中国注册会计师》2024年第11期12-14,F0002,5,共5页The Chinese Certified Public Accountant

摘　　要：中国注册会计师协会党委书记、秘书长江湧在2024年10月29日第四届会计诚信与高质量发展论坛上做演讲。他指出,注册会计师行业作为社会主义市场经济的重要制度安排、财会监督体系的重要组成部分,始终是会计法坚定的维护者和践行者,要深刻领会把握党中央、国务院决策部署,担当职责使命,落实好新会计法,提高审计质量,更好服务中国式现代化建设。他提出,推动审计服务高质量发展、助力新会计法贯彻实施,一是强化职责定位,促进新会计法贯彻实施,二是聚焦主题主线,行业审计服务能力显著提升,三是坚持管服并举,以高质量审计服务推进行业高质量发展。Dr.Jiang Yong,Secretary of the Party Committee and Secretary General of the Chinese Institute of Certified Public Accountants,delivered a speech at the 4th Accounting Integrity and High-quality Development Forum on October 29,2024.It is stressed that as an important system arrangement of the Socialist Market Economy and an important part of accounting supervision system,the accountancy profession is always a firm defender and practitioners of the accounting law,who should deeply understand and grasp the decision and deployment of the CPC Central Committee and the State Council,take on responsibilities and missions,effectively implement the new accounting law,and improve the quality of audit services,so as to better service Chinese modernization.He put forward requirements of promoting the high-quality development of audit services and helping with implementation of the new accounting law from three aspects including strengthening the positioning of responsibilities and promoting implementation of the new accounting law,focusing on main theme and principal line and significantly improving the audit service capability of the accountancy profession,simultaneously improving management and service of the accountancy profession,and promoting the high-quality development of the accountancy profession by means of high-quality audit services.

关 键 词：审计服务 注册会计师行业 行业审计 会计诚信 新会计法 中国式现代化 高质量审计 高质量发展 

分 类 号：D922.26[政治法律—经济法学] F239.4[政治法律—法学]