注册会计师行业监管模式研究

【作者】 张未；

【导师】 杨庆英；

【作者基本信息】 首都经济贸易大学 ， 会计学， 2004， 硕士

【摘要】 近年来，国内外出现了一系列重大的会计造假事件，使注册会计师行业面临着前所未有的信任危机，迫使人们不得不重新考虑注册会计师行业的监管问题。 本文首先介绍了目前国际上三种主要的监管模式，并分析了其各自的特点及优缺点。通过对这几种模式的比较，进而提出了选择注册会计师行业监管模式的原则。 然后，本文分析了我国注册会计师行业管理体制发展的历史与现状，指出了当前我国注册会计师行业监管中所存在的主要问题。 最后，本文对改进我国注册会计师行业监管模式的对策进行了研究。笔者先针对解决我国行业监管中的主要问题提出了对策，并对我国注册会计师行业监管模式的选择提出了建议，我国注册会计师行业必须实行相对自律，即政府管制与行业自律相结合的监管模式。然后，对注册会计师协会组织结构的改进提出了建议，重点论述了监督管理委员会组织机构及运作程序的改进，建议在其下分别建立调查、鉴定和惩戒三个委员会。接下来，本文论述了如何改进业务监管工作，从业务监管体制、方法、手段三个方面提出了建议，此外，还就借鉴国际上流行的同业复核制度进行了讨论。之后，笔者设计出了行业监管的标准——事务所总体执业质量评价体系。更多还原

【Abstract】 In the past few years, a series of terrible fraudulent affairs have happened in the accounting field, which makes Certified Public Accountants confront with a serious confidence crisis. We have to focus our eyes on the management problem about CPA profession.This article firstly introduces the present main three management methods and analyses their features, advantages and disadvantages. Through comparison, the author gives the selecting principle.Then, the article analyses the history and present situation of the CPA’ s management system in our country. The author points out the present main problems.Finally, the article puts forward the counter-measures about how to improve CPA’ s management method in our country. The author gives the counter-measures to the present main problems and the advice about how to select management method in our country. In China, the government supervision and self-management must be combined. Then, the article suggests reforming the organization of the Institution of CPA, especially reforming the organization and operation procedure of supervision committee. The author advises to set up investigating, appraising and punishing committees under it. After that, the article diseusses how to improve the practices management in the three aspects of system, Method and measure. Besides, the author introduces the popular peer review in the world. At last, the author designs the standard of management, total quality appraisal system.更多还原