【作者】 王宏宇；

【导师】 梁杰；

【作者基本信息】 沈阳工业大学 ， 会计学， 2002， 硕士

【摘要】 注册会计师制度，是市场经济的必然产物，同时又是保证市场经济健康发展的必要条件。作为近一百多年来商品经济发达国家创造的有效的社会监督方式，人们把注册会计师称为“不拿国家工资的经济警察”，这精辟的道出了注册会计师的职业特征和崇高使命。我国注册会计师事业恢复至今刚刚22年，发展很快已经初步形成了规模，但是由于数量增长迅速，而相应的法规、职业准则等发展相对滞后，使审计质量没有得到充分重视。在我国“入世”以后，有理由相信这样一个事实，不发展等于落后，发展得慢也等于落后。我国的注册会计师行业继1998年全面清理整顿、1999年全行业脱钩改制后，2000年又掀起了事务所上规模、上水平的浪潮。可以说，注册会计师行业经历了一次次洗礼，正以崭新的面貌进入新的世纪，以昂扬的姿态加入世贸组织。 在我国加入世贸组织以后，如何确保我国注册会计师行业健康稳定发展，如何在世界上占有一席之地，还有许多问题急待研究，有许多工作要做。本文以我国“入世”为背景，对我国注册会计师行业所存在的问题和应采取的对策进行探讨，并希望这种努力能对我国注册会计师业的改革与发展有所帮助。 全文研究内容作如下结构安排： 第一部分，提出问题，即在加入世贸组织以后，对我国注册会计师业的发展进行研究的必要性；第二部分，从国外和国内两个方面，阐述注册会计师业的起源、发展和演进；第三部分，分析“入世”对我国注册会计师行业供求产生的影响；第四部分，阐述注册会计师业发展研究的理论基础——委托代理理论；第五部分，从五个方面阐述我国注册会计师业存在的问题；第六部分，针对存在的问题提出完善和发展我国注册会计师业的五项举措；第七部分，结论部分，该部分是对全文的总结。更多还原

【Abstract】 The system of Certified Public Accountant (CPA) is a natural product of market economy, as well as a prerequisite for guarantying healthy economic development. CPA, as an effective social supervision created by those developed countries that have experienced more than 100 years history of commodity economy, is called economic policeman without being paid by governments. This saying accurately demonstrates the professional character and lofty mission of CPA. As far as China is concerned, 22 years passed since CPA system was recovered with rapid development. Now, Chinese CPA profession has gained preliminary scale. However, while the number of CPA is becoming larger and larger, the establishments of relevant laws, regulations and professional rules lag behind relatively, which can’t bring the auditing function into full play.After Chinese WTO entry it goes without saying that either non-progress or slow progress is equal to lagging behind since more and more foreign competitors are landing on China. In 1998, the work of de-linking and structural reform of accounting firms has been finished as scheduled, and the whole profession realized separation from the old system of subordinate to administrative organs in 1999. The year of 2000 saw a great campaign for many CPA firms in China to expand scale and upgrade operating level. It can be deemed that after the transformation time and time again, Chinese CPA business has entered into 21 century and WTO with brand-new look and imposing gesture. Whereas, in order to get a chair in international stage and guarantee sound and steady development, there exist many great problems and tasks to tackle in CPA profession of our country.Under the backdrop of China’s winning WTO membership, this dissertation gives analysis on the current problems of Chinese CPA profession and exploration on its countermeasures.It is the author’s sincere hope that it would be helpful to the reform and development of CPA profession of our country.The structure and content of this paper is arranged as following 7 parts. In the first part, the necessity of particular research on CPA profession of our country after joining the WTO is put forward. On the basis of analyzing the situation at home and abroad, part two presents CPA’s origin, development and evolvement. The third part expounds the impacts on China’s CPA profession from Chinese WTO membership. The fourth part explains in detail the commission system, which is the theory basis to research CPA’s development. Part five exposes and analyzes the current problems hindering Chinese CPA profession from five aspects. Directing at above mentioned issues and problems, the sixth part put forth five countermeasures. Following the former six parts, the seventh is the last part that concludes the whole paper.更多还原