本钱市场全球化和管帐绳尺国际化：意向与对策（国外英文资料）.docVIP

资本市场全球化和会计准则国际化：动向与对策（国外英文资料） (1) the establishment of a professional standard system. In 1993 by the certified public accountant law of the National Peoples Congress, in order to standardize the practice of certified public accountants, promoting the healthy development of the certified public accountants industry, the ministry of finance began to international auditing standards are mainly refer to the international federation of accountants, etc., enacted a series of norms, including independent auditing standards, professional ethics, and quality control criteria and subsequent education standards for part four. The independent auditing standards system consists of three levels: the independent audit basic criterion, the specific criterion of independent audit and the practice announcement, the practice specification guide and so on. Be sure, the professional practice of establishing and perfecting the indeed promote the improvement of the quality of certified public accountants and their firms practice, and promote the improvement of the quality of information disclosure of listed companies. Evidence of an obvious is that, in the first batch of independent auditing standards enacted before, only about 2% of all annual financial report of listed companies is no reservations non-standard auditing reports issued by certified public accountants. After the first independent audit guidelines were issued, the index was around 10% a year, up 18% in 1998 and 1999 (see chart 10). Also to be sure, there is no reservations about these non-standard audit report of the listed company has become the majority of investors and regulators perspective real financial position and operating results of the main source of information. (2) the awarding of the qualification for securities employment. In the international capital markets, more than 80 per cent of the audit opinions of listed companies are undertaken by the big five accounting firms, which is more than 90 per cent highe