| 试论强化注册会计师行业监管的理论依据 |
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| 引用本文： | 汪洪波.试论强化注册会计师行业监管的理论依据[J].太原大学学报,2006,7(4):29-31. |
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| 作者姓名： | 汪洪波 |
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| 作者单位： | 太原大学,财会系,山西,太原,030009 |
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| 摘 要： | 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。
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| 关 键 词： | 注册会计师 行业自律 外部性 内部治理结构 |
| 文章编号： | 1671-5977（2006）04-0029-03 |
| 收稿时间： | 2006-10-11 |
| 修稿时间： | 2006年10月11 |
On Theoretical Basis for Strengthening Business Supervision of Registered Accountant |
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| WANG Hong-bo.On Theoretical Basis for Strengthening Business Supervision of Registered Accountant[J].Journal of Taiyuan University,2006,7(4):29-31. |
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| Authors: | WANG Hong-bo |
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| Abstract: | Currently,there exist numerous problems in accountant field in China.Accordingly,the appeal for strengthening its supervision has been much more intense.The externality of auditing does harm to the interest of investor.The unsymmetrical information will,similarly,bring about converse choice and moral risk in professional market of registered accountant.The defect in auditing method cannot avoid the failure of auditing.Therefore,we need to theoretically explore the necessity of strengthening the supervision of accountant field. |
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| Keywords: | registered accountant business self-discipline externality internal administrative structure |
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