【作者】 张绍勤；

【导师】 余新培；

【作者基本信息】 江西财经大学 ， 会计学， 2004， 硕士

【摘要】 公司制企业所有权与经营权分离的制度安排导致了注册会计师行业的产生，然而注册会计师服务质量的信息非对称性分布必然引起注册会计师服务市场中的“逆向选择”和“道德风险”，对注册会计师行业进行管制，规范注册会计师的执业行为，提高注册会计师的执业质量成为保证注册会计师行业健康发展的必然选择。面对近几年来国内外证券市场上大量爆发的上市公司会计信息造假案件以及由此引发的注册会计师行业管制变革，探讨我国注册会计师行业管制模式很有必要。本文对我国注册会计师行业管制模式的选择和构建作了初步的探讨，以期对处于管制变革时期的我国注册会计师行业提供有益的参考。本文试图从注册会计师行业管制模式的理论和实践两方面来论证我国的注册会计师行业独立管制模式。注册会计师行业管制是管制主体在微观层面对注册会计师行业进行的干预和控制，有自我管制、政府管制、独立管制三种管制模式。管制的对象涉及注册会计师行业的微观层面。自我管制是自由主义理念主导下职业市场公平竞争的结果，具有较强的灵活性和及时性，但存在自身“代言人”和“监管者”的双重角色冲突；政府管制权威性强，具有足够的强制力，为后进的市场经济国家所喜好，但官僚主义作风严重，监管效率低下；独立管制模式正好吸收了自我管制模式和政府管制模式的优点，是市场力量和政府力量的有机结合。从理论上讲，独立管制模式是注册会计师行业的最优模式。仅从理论的分析和比较还不能为构建我国注册会计师行业的独立管制模式提供充足的理由。我国注册会计师行业采用的是典型的政府管制模式，财政部、证监会、工商税务等政府机构都对注册会计师行业拥有管制权。我国注册会计师行业的政府管制模式存在管制模式目标错位，审计质量需求不足，政府部门多头监管，地方保护主义严重，中国注册会计师协会功能不足等缺陷。由于涉及多个管制主体的权利安排和利益分配，在原有框架范围内的改革很难根除这些缺陷。跳出政府管制模式“越管越乱，越乱越管”的循环，改革我国注册会计师行业的管制模式不无必要。然而注册会计师行业的自我管制模式并不是我们的最终选择，英美两国一直采用的是注册会计师行业的自我管制模式，自我管制模式的角色冲突以及地位不独立等弊端最终导致了英国自我管制模式变革，引起了安然事件的爆发以及由此导致了美国向独立管制模式的嬗变。英美管制模式的变革给我们提供了有益的参考和借鉴，注册会计师行业不能完全实行自我管制。由此看来，我国注册会计师行业采用独立管制模式是理论分析和注册会计行业具体实践反证的结果。我国注册会计师行业独立管制模式构建以保护社会公众利益的目标为逻辑起点，以借鉴国际经验、分权制衡、系统性原则为模式构建的约束条件，核心在于独立管制模式的框架设计，同时配合一定的监管手段。独立管制模式的框架体系中，具体管制机构的设置，职责权限的划分，人员的安排及素质要求，经费供给等问题至关重要。独立管制模式的三个权力机构质量控制委员会，准则委员会，惩戒委员会在全国审计监管基金会的部署下独立从事注册会计师行业的审计监管工作，具有充足的资金来源和人员支持，不受其他机构的干扰，其中质量控制委员会负责注册会计师及会计师事务所的审计质量和会计师事务所的日常管理工作，准则委员会负责制定、批准或修改注册会计师行业职业规范，惩戒委员会负责对注册会计师及会计师事务所的重大违规行为进行处罚。对于注册会计师行业的会计咨询和会计服务业务，仍由注册会计师协会来监管以发挥其专业优势和灵活性。然而只有转变政府职能，完善注册会计师行业管制法规体系，强化注册会计师协会的自律职能，提高会计师事务所的法律责任和风险意识等，我国注册会计师行业独立管制模式的建立才有可能。更多还原

【Abstract】 The system arrangement of separation in corporation ownership and operation causes the creation of CPAs industry, however the non-symmetry distribution of accounting service quality in CPAs industry will result in "adverse selection" and "moral hazard", so it is the inevitable selection to supervise the CPAs industry, control the action of the CPAs and enhance service quality of the CPAs industry. It is necessary to research into CPAs industry regulation mode in China because of a lot of accounting fraud breaking out of listed company from the domestic and international security market and the renovation of CPAs industry regulation mode in the last few years. This essay makes the first step into selecting and establishing the CPAs industry independent-regulation mode in China and it perhaps benefit for the CPAs industry which is in the period of renovation.This essay tries to attest the CPAs industry independent-regulation mode in China from the theories and practice. The CPAs industry regulation mode means that regulators control or intervene into the micro level of CPAs industry, and there are self-regulation mode, independent-regulation mode and government-regulation mode. The object of the regulation involves the micro level of CPAs industry. Self-regulation mode is the result of fair competition in the principle of liberalism, it is powerful and just - in - time, but it is in the clash of "spokesperson" and "supervisor"; The government-regulation mode is authoritative and compulsive so it is favored by the junior market economy nations, but it is with serious bureaucracy and no efficiency; The independent-regulation mode absorbed the merit of the self-regulation mode and the government-regulation mode, it is the combination of market force and state force. Theoretically speaking, the independent-regulation mode is super mode in CPAs industry.It is not reasonable to establish the independent-regulation mode in China only from the theoretical analysis. What our country CPAs industry adopted is classical government-regulation mode, Ministry of Finance, China Securities Regulation Commission, Commerce and Industry Bureau and Taxation Administration etc all hold the right to supervise the CPAs industry. The government-regulation mode of CPAs industry in China has the defects of the mistaken aim, the scant quality requirement, over-regulation of several departments, serious protection of local government and scant function of China Institute of Certified Public Accountants etc. Because of the rights arrangement and allocation of several departments, the renovation can hardlyexterminate these blemishes within the scope of originally frame.Jumping out the rotation of "regulate more more disorderly, more disorderly regulate more" in the government-regulation mode, it is necessary to reform the CPAs industry regulation mode of our country. However our final selection is not self-regulation mode, Britain and America have adopted this mode for a long time, the actor conflicts and independence of self-regulation mode finally cause the renovation of CPAs regulation mode and the breaking out of Enron affair in the United States. The regulation mode renovation in Britain and America provides us good consults that the CPAs industry can’t depend on the self-regulation mode completely.So the CPAs industry independent-regulation mode of our country is the result of theoretical analysis and the counter-evidence of practice. The aim that protecting social public interest is the logic point of the independent-regulation, the principle is that drawing lessons from the international experience etc. The core of the independent-regulation mode consists in the frame design, and there are some measures to regulate the CPAs industry. In the system of independent-regulation mode of CPAs industry, it is essential that the establishment of regulation institute, the arrangement and requirement of person and the expenditure. There are three right institutes such as the Quality Control Committee, the Standard Committee and the Discipline更多还原