| 完善中国注册会计师行业监管体系的探讨 |
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| 引用本文： | 李丹,曾庆峰.完善中国注册会计师行业监管体系的探讨[J].北京服装学院学报,2002,22(2):77-81. |
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| 作者姓名： | 李丹 曾庆峰 |
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| 作者单位： | 1. 北京服学院工商管理系,北京,100029;2. 北京科技大学信息工程学院,北京,100083 |
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| 摘 要： | 本文分析了我国现行注册会计师行业监管体系中存在的两个关键性问题:(1)由被审计单位向执行审计业务的会计师事务所直接支付审计费用而引发的审计意见购买现象;(2)政府作为被审单位的所有者与注册会计师行业的监督者,使得审计独立性严重丧失.通过借鉴美国自律监管体系改革创新点,以及英国成功的独立监管体系模型,本文提出在现行的注册会计师行业协会中加入"收费职能机构",以完善我国注册会计师行业独立监管体系模型.新模型将具有以下三个主要职能:(1)代收、代付审计费(2)会员,客户管理(3)罚没基金管理."收费职能机构"将在提高行业监管体系独立性、代表社会公众利益方面起到权益作用.
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| 关 键 词： | 购买意见 收费职能机构 社会公众利益 监管体系 |
| 文章编号： | 1001-0564(2002)02-0077-05 |
Discussion on the Perfection of Independence Management Framework of CPAs |
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| Li dan Zeng Qingfeng.Discussion on the Perfection of Independence Management Framework of CPAs[J].Journal of Beijing Institute of Clothing Technology(Nature Science Edition),2002,22(2):77-81. |
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| Authors: | Li dan Zeng Qingfeng |
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| Affiliation: | Li dan Zeng QingfengDepartment of Business Administration,Beijing Institute of Clothing Technology,Beijing 100029 Department of Information Engineering,Beijing University of Science and Technology. Beijing 100083 |
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| Abstract: | This paper analyses the serious problems existing in domestic and partly foreign Supervision System of CPA, such as the purchase of the auditor and the loss of the independence of audit standards. On the basis of drawing on the experience of reform and improvement of American Self-supervision System and the England Independence Supervision System, the paper puts forward a new model of Supervision System by appending an independent charging department. The new department have three kinds of function: (1)Business charging (2)Member registered (3)Funds management. This new independence supervision system will bring a good effect on controlling the industry market and accelerating the market economy development. |
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| Keywords: | purchase of the auditors report charging department public benefit supervion system |
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