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1.
我国资本市场改革发展的部署以及资本市场重点领域和关键环节的改革创新,都要求加强注册会计师行业监管,这是为确保资本市场会计信息质量而提出的新要求。分析英美注册会计师行业监管体系变迁与启示,我们发现我国注册会计师行业监管存在多头监管,职责混乱,并且缺少统一的监管法律,管制机构权力冲突,注册会计师协会自律监管缺位等现象。要完善我国注册会计师行业监管体系,应进一步理顺注册会计师行业管理体制,完善法律法规,加大处罚力度,确立“中注协”的独立地位,加强会计事务所管理,提高综合竞争力,强化注册会计师职业道德建设等。 相似文献
2.
近年来，国内、国际会计造假的丑闻接连发生，社会公众对注册会计师行业监管模式进行改革的呼声越来越高。我国注册会计师行业监管存在诸多问题，世界各国注册会计师监管模式给我们很多启示，用以构建我国注册会计师行业监管模式。从而得出结论：走一条政府监管和行业自律相结合的符合我国国情的注册会计师行业管理之路。 相似文献
3.
各国关于注册会计师行业管理有两种传统模式:行业自律和政府干预;这两种模式具有融合趋势.我国注册会计师行业管理模式实质上是属于政府干预模式.我国注册会计师行业管理应采取行业自律和行政监管结合的模式. 相似文献
4.
我国会计师行业目前存在着许多问题,加强注册会计师行业监管的呼声越来越高。审计的外部性造成损害投资人等相关人利益;信息不对称同样会带来注册会计师职业服务市场中的逆向选择和道德风险;审计方法存在的缺陷不能保证杜绝审计失败,因此必须从理论上探讨加强我国注册会计师行业监管的必要性。 相似文献
5.
安然事件等财务舞弊案件的接连爆发，暴露了美国以公共监督委员会(Public Oversight Board，以下简称POB)为代表的注册会计师行业自律监管制度的严重缺陷，随后美国会计行业的监管模式进行了重大改革，这使得世界范围的国家都反思本国现行的监管模式，似乎强化政府监管为公众所普遍接受；这一趋势无疑也将对我国的注册会计师行业监管体系的建立产生影响。本文认为，政府监管不能代替行业自律，在强调政府监管于行业发展重要性的同时，必须突出法律完善和制度创新的作用，以及对政府监管权力的约束和问责。 相似文献
6.
国内外上市公司的一系列财务丑闻暴光之后,使社会审计职业形象严重受损。为了保证社会审计正常的社会功能,重塑社会审计职业形象,我们首先应该培育出一批知名品牌的会计事务公司。充分发挥全国注册会计师协会和地方注册会计师协会、政府有关的职能部门和知名品牌会计事务公司在社会审计市场的作用,用职业道德约束注册会计师执业行为,逐步完善行政监管措施,并依照刑法惩处这一领域内的违法犯罪行为。 相似文献
7.
罗宗毅 《世界华商经济年鉴·科学教育家》2010,(6):64-65
注册会计师审计资本市场的基石,被视为资本市场的看家狗,但是2001年,美国财务丑闻的爆发及安达信的解体,美国现行的注册会计师制度受到广泛的质疑,为了恢复市场信心,美国采取了一系列的监管措施,希望重振注册会计师行业,恢复资本市场信心。尽管其效果有待于时间的检验,然而其思路值得我们借鉴。 相似文献
8.
注册会计师诚信危机的化解 总被引：1，自引：0，他引：1
王红 《安庆师范学院学报(社会科学版)》2004,23(5):21-22,102
注册会计师的职业道德缺失及相关监管机制不完善导致了注册会计师的诚信危机。应改革现行事务所体制,大力推行合伙制;培养诚信品质,培育诚信市场;严格执法,健全民事赔偿制度。 相似文献
9.
有效的上市公司会计监管可以防止公司操纵会计信息生成以及披露,督促注册会计师诚信执业,从而保护投资者利益,维护资本市场健康运行.鉴于此,本文首先探讨了我国上市公司会计监管模式的问题,然后针对性地提出我国上市公司会计监管模式构建的方法. 相似文献
10.
芮鹏 《高等教育与学术研究》2006,(5)
虚假会计信息引发了投资者对注册会计师的不信任,为了注册会计师行业的健康发展,除了行业自律以外,也有必要引入外部监管。投资者与注册会计师间的无限重复博弈模型,解释了在注册会计师行业引入外部监管的必要性,而激励机制和惩罚机制则是两种有效的外部监管手段。 相似文献
11.
罗艳萍 《读与写:教育教学刊》2008,5(6)
The communication of people partially is the communication of cultures. Culture has a direct effect on international commercial activities in all aspects. Different conceptions about time, space, equality, law and the like, lead people to deal with things in different ways. So to know cultures of the counterpart is to facil-itate our enterprises so as to have a smooth and successful communication in commercial activity. 相似文献
12.
Richard Denner 《海外英语》2007,(4):14-15
Rosco and I wait for the fishermen to return.I sit at a wooden bench near the store at Mt.Baker Resort and watch the clouds change shape. Rosco has my belt around his neck and an eight foot tow chain hooked to a tree. Dogs must be on a leash. Ducks and rabbits are loose. 相似文献
13.
Given a graph G,a subgraph C is called a clique of G if C is a complete subgraph of G maximal under inclusion and |C|≥2. A clique-transversal set S of G is a set of vertices of G such that S meets all cliques of G. The clique-transversal number, denoted as TC (G), is the minimum cardinality of a clique-transversal set in G. The clique-graph of G, denoted as K (G), is the graph obtained by taking the cliques of G as vertices, and two vertices are adjacent if and only if the corresponding cliques in G have nonempty intersection. Let F be a class of graphs G such that F={G|K(G) is a tree}. In this paper the graphs in F having independent clique-transversal sets are shown and thus TC (G)/|G|≤1/2 for all G ∈ F. 相似文献
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15.
陈美曦 《山东教育学院学报》2008,23(2):103-107
Different nations have different social cultures, and the social culture of every nation is developing with the development of the nation, language is greatly influenced by social culture, which enables language to possess national and historical characteristics. Word is the smallest, independent, meaningful linguistic unit of language. It can well reflect the national and historical characteristics. From synchronic aspect, the social and cultural influence on word meaning is mainly embodied in conceptual and associative meanings of word. The incorrespondence of word meaning is a phenomenon that exists in both conceptual and associative meanings of word among different languages. From diachronic aspect, the development of social culture causes some changes of word meaning to some extent. Therefore, social culture plays a key role in vocabulary learning and mastery of a language. 相似文献
16.
《海外英语》2007,(4):36
There are numbers of crossroads on our long and unpredictable life journey where we totally have no idea about which direction to choose. No matter what our decision is, we should not turn back, but face the music and go ahead instead. I am this kind of girl who always does try without regretting, one example is how I dealt with my love. 相似文献
17.
邱崇丙 《唐山师范学院学报》2014,(1):21-23
汉字的六书,《说文》对“转注”一类,语焉不详。后世学者提及转注,也仅限于许慎所举出的例字。《汉字例说》一文,作者从转注的角度综合考虑,对部分现代常用字作了分析,跟传统的解释有所不同。希望能抛砖引玉,互相切磋,以推进学术研究。 相似文献
18.
Migration occurs behind a variety of reasons and has a great effect on the whole world. People may migrate in order to improve their economic situation, or in order to escape civil strife, persecution, and environmental disasters. The impact of migration is complex, bringing both benefits anddisadvantages. This paper briefly talks about the causes of migration, the allocation of benefits, and the ways in which individual countries and the international community deal with this important subject. 相似文献
20.
Anton Franks 《English in Education》1999,33(2):39-49
This paper looks at the way drama works to bring a model of an arts curriculum into reality. He also shows how drama is valuable when discussed as a separate, autonomous subject in the school curriculum as opposed to one subsumed within English. He argues for a view of the arts and gives an example of a sequence of work in an English GCSE class based around Arthur Miller's play View from the Bridge. From this he draws out several strands about the relationship of the drama curriculum to the individual students and teachers, the school, and to culture. He also emphasises the primacy of performance in drama education. 相似文献