会计师事务所行业专门化发展动因研究

《会计师事务所行业专门化发展动因研究》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。

1、!"#$%!"#"$%&'&'()!"#$%'(()!*+,-./"!"#$0112+34536&&728+,3456789:;<=>?@ABC!"#DEFG$%&'()*+,-./0123456,789:2;<=>?'@ABCDEFGHIJ$&'()*+IKKLMNOPQRSTU?'VWXYZ[]^_&'()*+KLMNO-.B`aIKbcdefRU?'BVW]^efE?'VWghBcdijFklb&'()*+KLMNOPQVW,cdijmU?'YZ]^efEKLMNOPQn9o&'()*+pqrlSstuvwgxyzOuvEKLMNO+pq,rlS

2、stuvwgxyzOuv{

3、}&'()*+~rlSst1gxyzOw,ij_e,5DHIJKKLMNO-.`aj/OP'12-'()(@Z8¡¢£¤¥¦'i§¨H6©ª«¬®¯N°±²³5´2Kµj¶·¸12-¹Kµº»N¼½¾»¿´2ÀÁQ}·¸12-NÂÃÄ´2mÅ~ÆTÇÈN¤É512-NÊe¼KµË3NÌÍij¼½¾»¿´2ÀÁNÎÏ'ÐÑÒ¶12-ÒZ5AÓ12-NmÅ'Ô¡Õ0Ö×8¶12-#############*+,-.'(.(9('9('/012.$%&'(')*'+,-./01234-5:6789:;<7=1>0?@ABCDEFGH

4、I'CDJKLM(;<=>?;(.(;567NOPQRSTUVW1201XY12>OCDNZ[5]^_`a/0bc9defgh9dij,klmno/0pqr9dest9deuHv9dewxy9dez{

5、9d}67~N5!?(!0112+34536728+,!"-.%'(.(!*+,-.?"!"#$!"#"%&'$()*'$%(+FA=CCD

6、½E³¹º»¾¿j2/(0FACDEn,¤¥lÀÁ£Â½Ã!$%&ĸÅ<'(¥ÆÇÈÉE¢½Ê¢½<¥ÆÇÈÉE¢£Ê¢£lËÌÍÎÃ"''!ÄÏÐÑÆÇhÒÈÉÓÔÕ/('(Ö×l¥<ØÙ'(Eº¨³¹<ÚÛ°ÆÇÈɳ¹Å¢xl;ÀÁ£Â½Ã!$%&ÄÏ<1ÆÇÈÉNÜÝÇdEÞßÊ¢½EàáÝÇdÞßâ<ÝÇã<ä+°åWEæçèåhÒbéEêëèåìíîïð>ãEçñòójÝÇãAÇôEÉFõö÷ÈÉøùÆÇÈÉúõ;ÜÝÇãûÆÇãÖüýBþBEÿ!"#<µ$ÝÇãgÆÇãÖüýB%&'r(<#v)bÝÇãEJ*I~<+,ãÿ!åWEÆÇãC

7、äPQ,-ÝÇãEÿ!<¥./0ÝÇãä¼½2rÆÇãJ1I~En+õ#vö÷J*ÝÇã23ój<ä4b5+¼½'(2<67ÆÇÈÉ8!9:<ÝÇãÜÆ;Áüè<üèQ=èj¨>E?<@QIAëB2ójJ1I~ÈÉ<öCä¼½2rDßE%EF'(En,<¥<ÆÇÈÉEn,N'(¼½Eº¨G¸õH²°0¦§<'(E¨H]INwJÆÇÈÉEKC

8、XYZÜ8DßG]<¥ZU'(HNE®¥^äN-./(0EDQ[gDßGõBDßG_UE`abef

9、s

10、}~?7.@.;)1;0-A"''":B0-@0C;)1;0-A"''#:;D

11、56@7+0+;"''#:;E.?8;"''&Äõ<2;ME'(HN<'(«òEº»'(<¢£;Mº»'(<;ÔBEFZ[R'(õZ[R'(Er/(0FACDEQ[¸Å2vME+,õ¥?@4'(56ABCDEDFGHIJKLMNOPQRSTUEVWXYZ[

12、Vx'(yz<{(g

13、}~g

14、HGlP/(0FACDhE2'(Dl*GG.H+1