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ETR Development and Analysis: Case from the Czech Republic
Cross-sectional analysis Effective corporate tax rate Statutory corporate tax rate the Czech Republic Time-series analysis
2016/1/27
The paper investigates the effective corporate tax rate (ETR) in the Czech Republic from 2003 to 2013 from the point of both time-series and cross-sectional analysis. We exploit the access to Bureau v...
Analysis on Present Status and Development Tendency of Performance Audit in China
government audit performance audit public expenditure budget reform
2015/8/13
Performance audit has become a mainstream-trend in the development of modern government audit currently. However, the launch of performance audit in China is unbalanced, which the performance audit wi...
This strategy and work plan sets out the vision, strategic direction and corresponding work plan of the International Federation of Accountants’ (IFAC) Professional Accountancy Organization Developmen...