摘要
近日,财政部印发《关于加强会计师事务所基础性标准体系建设的指导意见》.基础性标准体系是事务所内部统一制定和实施的政策、程序、标准,以相关法律法规、职业准则和监管要求为遵循,以促进内部管理和服务标准化、规范化、一体化为目标,是事务所内部管理和业务操作等方面的具体标准和操作规程.事务所加强自身基础性标准体系建设,有助于在全所范围内实施统一的战略、执行统一的标准、秉持统一的文化和价值观、统一分配资源、强化一体化管理,提升执业质量和核心竞争力;以标准化为基础,事务所可以持续深入推进专业化、网络化、数字化、品牌化、国际化建设,实现持续健康发展.
Abstract
Recently,the Ministry of Finance issued the Guidelines on Strengthening the Construction of Basic Standards System of Accounting Firms.The basic standards system is the policies,procedures and standards formulated and implemented uniformly within an accounting firm,which is based on relevant laws and regulations,professional standards and regulatory requirements.It aims to promote the standardization,normalization and integration of the internal management and services of the firms.It is the specific standards and operating instructions for internal management and business operations of the firms.Strengthening the construction of the firm's basic standards system is conducive to implementing unified strategy,conducting unified standards,upholding unified culture and values,allocating resources unified and strengthening integrated management throughout the entire firm,so as to enhance the firm's practice quality and core competitiveness.Based on standardization,accounting firms can continuously and deeply promote the construction of professionalization,networking,digitization,branding and internationalization,and achieve sustainable and healthy development.
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