【作者】 崔德志；

【导师】 袁明鹏；

【作者基本信息】 武汉理工大学 ， MBA， 2003， 硕士

【摘要】 注册会计师行业是随着产权制度的发展而发展起来，为委托人提供独立的经济鉴证，并为社会公众所信赖的一个行业。由于注册会计师职业团体的利益同社会公众不尽一致，社会公众不得不承受由此带来的风险，因此，社会公众的利益能否得到保障，很大程度上取决于注册会计师行业监管的好坏。随着我国市场经济的发展，注册会计师维护市场经济运行秩序的作用越来越重要，社会公众也越来越关注注册会计师是否诚信，这就对我国注册会计师行业监管的工作提出了更高的要求。 通过对美国注册会计师行业监管的研究，我们发现美国注册会计师行业之所以发展迅速，规模庞大，竞争力强，是与美国的注册会计师行业监管密切相关的。归纳起来为：美国采取“受监管的自我管制模式”，依靠市场力量相互制衡为主，政府监管为辅，法律监管随时准备介入。这些对于我国注册会计师行业监管是可供借鉴的经验。 本文对美国注册会计师行业监管的政府监管、法律监管和行业自律的过去、现在和未来的发展趋势进行分析和讨论，同时比较分析我国注册会计师行业监管的发展，在此基础上，对我国注册会计师行业监管的发展总体思路进行了思考。更多还原

【Abstract】 The profession of registered accountants, developing with the system development of propriety rights, is an industry- trusted by publicans, which provide independent economic certificate for clients. But publicans have to bear the risks, which brought by the inconsistence of benefits between publicans and the group of registered accountants. Therefore, whether the benefits of publicans can be guaranteed or not is decided by the charged quality of registered accountants. Along with the development of market economy in our country, the functions of registered accountants who support the market economy operation is more and more important, and the trustworthiness of registered accountants is paid more and more attention to. Thus, the higher charge of registered accountants profession is put forward in our country.By the research of charge of American registered accountants, we find that the profession of registered accountants is developing fast, has huge scale and strong competitive ability, which is closely related to the charge of American registered accountants profession. The main model is self- charge model. In this model, the main power of charge is market, and the assistant power of charge is government and law. The experience of American charge can be provided to that of our country.This paper analyzes the charge of government, law system and self-charge of American registered accountants’ profession. By comparing the development of the charge system between China and America, the author put forward some policy suggestions about the development way of the charge in China.更多还原