论文部分内容阅读
会计市场是市场经济制度下的特殊产物,没有市场经济下的两权分离,也就不可能有资源委托与受托责任关系的建立。没有了资源的委托与受托责任关系,也就不可能有用以监督委托与受托责任履行情况的现代民间审计的诞生,当然也就更不可能形成以审计服务为交易主体的会计市场。也正是会计市场的建立和繁荣,才得以不断促进会计学科的发展和更新。 一、传统会计市场的孕育 早在1853年,受英国1845年《公司法》中有关强制审计条款的影响,人类历史上出现了第一个专门以提供审计服务为目的的会计师专业团体——爱丁堡会计师协会。爱丁堡会计师协会成立的意义不仅在于它确立了注册会计师在现代市场经济生活中的特殊地位,
The accounting market is a special product under the market economy system. Without the separation of the two rights in the market economy, it is impossible to establish the relationship between the resource commission and the fiduciary responsibility. Without the relationship between entrustment and fiduciary responsibility of resources, it is impossible to have the birth of modern private auditing to supervise the fulfillment of entrustment and fiduciary duties, and certainly it is even more impossible to form an accounting market with auditing services as the main body of transactions. It is also the establishment and prosperity of the accounting market that is able to continuously promote the development and updating of the accounting discipline. First, the birth of the traditional accounting market As early as 1853, under the Corporations Act of 1845 in the United Kingdom on the impact of the compulsory audit provisions, the first human history appeared in the provision of audit services specifically for the purpose of accounting professional groups - Edinburgh Institute of Accountants. The significance of the establishment of the Edinburgh Institute of Accountants is not only that it establishes the CPA’s special status in the modern market economy,