试论注册会计师政府管制论文-毕业论文（设计）.docVIP

课 ???题?????试论注册会计师政府管制???????? 学生姓名???? ??????????????? 系 ???别??????????????2011年秋会计本科?? 专业班级 ??????????? 指导教师???????????????????? 二0 一三 年 十 月 目录 一、注册会计师政府监管的基本理论?1 （一）注册会计师监管的三大模式?1 （二）注册会计师政府监管的必要性?2 二、注册会计师政府监管存在的问题?4 （一）法律法规体系不健全?5 （二）政府多头监管，且监管不规范?5 （三）对市场变化不够灵敏，灵活性和适应性较差?5 三、完善注册会计师政府监管的对策建议?5 （一）建立健全注册会计师监管法律法规体系?6 （二）政府部门形成监管合力，规范政府管制?6 （三）创新机制，建立以行业自律为主、政府适当监管的开放性监管模式?7 参考文献?8 致 ???谢?9 试论注册会计师政府监管 摘要 ???随着我国经济的高速发展，人们对注册会计师行业的要求越来越高。当注册会计师行业出现问题，政府监管甚至是政府干预经常会成为人们考虑解决问题的首选方案。但是随着我国市场经济的完善，现在的政府监管已经不能满足注册会计师长远发展的需要。适当的政府监管对于注册会计师发展的作用是无法替代的。然而，政府监管不规范、多头监管，出台的法律法规不健全等因素都严重限制了政府监管发挥作用，阻碍了注册会计师行业健康发展。因此，完善注册会计师政府监管是非常有必要的。从注册会计师政府监管法律不健全、监管不规范、多头监管、对市场变化不灵敏，灵活性适应性较差三个方面分析了政府监管需要存在的问题，并在此基础上提出了建立健全注册会计师法律法规体系、政府部门形成监管合力、规范政府监管，创新机制，建立以行业自律为主、政府适当监管的开放性监管模式三个方面的建议对策。 关键词：政府监管；行业自律；注册会计师 On the government regulation of CPA Abstract ???With Chinas rapid economic development, people’s demand on CPA industry is more and more increased. When the CPA industry problems arouse, people often consider government regulation and government intervention as the first scheme to solve the problem. But with the improvement of the market economy, the government regulation has been unable to meet the long-term development needs of certified public accountants. Appropriate government supervision plays an irreplaceable role in the development of the registered accountants. However, it has severely restrict the government regulatory role to play that government regulation is not normative, regulatory competition, laws and regulations are not perfect as well as other factors, which has hindered the healthy development of the CPA profession. Therefore, it is very necessary to perfect the CPA government regulatory. In order to analyze the question for governments improving its supervision, these three aspects will be discussed--- the CPA governments imperfect supervision law, its non-standard regulation, its multi-department supervision, its not being sensitive to changes in the market,