Research on the Supervision Mechanism of Economic Attestation Services

摘要：

The current external quality control of economic attestation services is mostly concentrated on the front-end quality management (e.g., the setting of professional standards, the membership administration, etc.) and the back-end quality management (e.g., the peer review, the inspection of professional association, etc.), and lacks the external process control on the economic attestation service procedure. Hence, a comprehensive quality control system conducted by the government and the professional association has not been formed. This paper discusses the principles, contents, format of report of attestation supervision and the operation patterns, trying to establish an external supervision mechanism of economic attestation services to bridge the gap in the quality management system.

关键词： Economic Attestation Services Supervision Mechanism

作者: WANG Guofu

作者单位: Accounting Department of School of Economics & Management, Zhengzhou University of Light Industry, Zhengzhou 450002, China

会议类型: 国际会议

会议名称: The International Conference on Management of Technology,taiyuan 2009(2009太原技术管理国际研讨会)

会议地点: 太原

会议语种:英文

页码: 948-953

在线出版日期: 2009-11-20（万方平台首次上网日期，不代表论文的发表时间）