| 完善我国注册会计师行业监管体系研究 |
| |
| 引用本文： | 颜璟.完善我国注册会计师行业监管体系研究[J].闽江学院学报,2013,34(4):33-37. |
| |
| 作者姓名： | 颜璟 |
| |
| 作者单位： | 中南财经政法大学会计学院,湖北武汉,430073 |
| |
| 摘 要： | 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。
|
| 关 键 词： | 注册会计师 行业监管体制 政府监管 行业自律 |
The Improvement of the Supervision System in Chinese CPA Industry |
| |
| YAN Jing.The Improvement of the Supervision System in Chinese CPA Industry[J].Journal of Minjiang University,2013,34(4):33-37. |
| |
| Authors: | YAN Jing |
| |
| Institution: | YAN Jing (Department of Accounting, Zhongnan University of Economies and Law, Wuhan Hubei 430073 ) |
| |
| Abstract: | The reform and innovation of reform, the development of China＇s capital market deployment and the key areas of the capital market as well as the key links are required to strengthen the supervision of CPA industry, which is proposed to ensure the quality of accounting information of capital market new requirement. Based on the a- nalysis of supervision system vicissitude and the Enlightenment of American CPA industry, it Shows that our CPA profession regulation was the results of multiple monitoring, the skimble-scamble responsibility legal supervision, the lack of unified supervision legal, regulatory agencies authority conflict, the Institute of Certified Public Accountants self-discipline supervision vacancy. To improve our CPA profession regulation system, it should take actions as fur- ther rationalize the CPA industry management system, perfect the laws and regulations, increase the punishment, the establishment of the CICPA＇s independent status, strengthen accounting management, improve the comprehen- sive competitiveness, strengthen CPA occupation moral construction and so on. |
| |
| Keywords: | CPA industry supervision system the industry self-regulation the government supervision |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
