上海会计师事务所时代发展与法制环境研究--以国际金融中心服务类金融中介机构法制发展环境为视角.pdfVIP

上海会计师事务所时代发展与法制环境研究 ——以国际金融中心服务类金融中介机构法制发展环境为视角 左安磊* (华东政法大学研究生院，上海 200042 ；新加坡国立大学法学院，新加坡 259776) 摘 要：上海国际金融中心建设的服务类金融中介机构方面，会计师事务所的市场建设与法 律监管需要国际金融中心服务类金融中介机构法制发展环境视角下的检视。在明晰服务类金 融中介机构在国际金融中心建设及发展中的积极作用与消极作用的基础上，考察会计师事务 所在国际金融中心建设及发展中的作用。以会计师事务所为代表，分析全球及上海会计服务 行业发展现状，论证上海发展的滞后。检视《中华人民共和国注册会计师法（修正案）（征 求意见稿）》：在会计师事务所组织形式及合伙人或股东资格、注册会计师不予注册与注销注 册、注册会计师及事务所法律责任方面存在不足。上海金融法制环境建设中，会计行业地方 性立法滞后。上海需要借助“三个中心”建设的契机，先行先试，创新突破。 关键词：上海国际金融中心；会计师事务所；时代发展与法制环境；中介机构法制发展环境； Study on Accounting Firms’ Development of Times and its Legal Environment in Shanghai ——From the Perspective of Legal Environment of Informational Financial Intermediaries’ Development in an International Financial Center Zuo Anlei (Graduate School of the East China University of Politics and Law, Shanghai 200042, China; National University of Singapore, Singapore 259776, Singapore) [Abstract] In the respect of informational financial intermediaries in the construction of Shanghai international financial center, it is necessary to review the market construction and legal regulatory of accounting firms from the perspective of legal environment of informational financial intermediaries’ development in an international financial center. After deliberation on the positive and negative effects of informational financial intermediaries in the construction and development an international financial center, study goes to the role of accounting firms in the construction and development of Shanghai international financial center. Taking accounting firms as the representative to investigate the status quo of global and Shanghai accounting profession, it is demonstrated that the development in Shanghai