中国对会计师事务所监管现状和趋势研究.docVIP

我国对会计师事务所监管的现状与趋势研究 完 成 日 期： 学 生 姓 名： 彭程 指 导 教 师： 李艳花 答辩小组成员： 摘 要 美国安然事件后，会计师事务所监管问题受到前所未有信用冲击，行业自律制度受到重创。我国注册会计师行业监管在推进注册会计师行业的改革和发展以及整个市场经济的发展方面都取得了不少的成绩，并日益显示其重要的职能作用。但是随着社会主义市场经济的深入发展以及会计服务市场的不断扩大开放，当前我国注册会计师监管体制面临着诸多亟待解决的问题，如行业监管体制不完善、法制不健全、政府监管不力等问题。 目前，国际上会计师事务所监管的方式主要有三种，即行业自律监管模式、政府管制模式以及独立监管模式。就我国具体现状而言，我国会计师事务所的监管是一种政府主导的单一监管模式，但是由于其自身的局限性，不能完全适应当今中国经济社会的迅猛发展。本文将围绕会计师事务所监管的局限性和不足之处进行探讨，以期能够概括出符合我国具体国情的，具有一定可行性和操作性的对会计师事务所的监管趋势，并在能力范围之内提出行之有效的解决方法。 关健词：会计师事务所；行业自律；行政监管；独立监管 Abstract U.S. post-Enron, the accounting firm regulatory issues by the unprecedented credit shock, the industry self-regulation system has been hit hard. Chinas CPA profession regulators have made many achievements in the reform and development as well as the development of market economy promote the CPA profession, and increasingly shows its important functional role. However, with in-depth development of the socialist market economy, as well as accounting services market continues to expand opening up, of Certified Public Accountants regulatory regime facing many problems to be solved, such as industry regulation system is incomplete, imperfect legal system, weak government regulation and other issues. At present, the international accounting firm regulation, there are three, that is, the industry self-regulatory model, government control mode as well as independent regulatory model. Chinas specific situation, the supervision of the accounting firms in China is a government led by a single regulatory approach, but because of its li