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我国注册会计师行业当前存在的诚信危机,使对该行业的监管问题成了当前倍受关注的热点话题。笔者看来,注册会计师行业诚信危机的深层原因可以归纳为两个方面:其一,外部环境的不利影响;其二,职业道德的缺位。而外部环境因素是主因,具体表现为公司治理缺陷,上市公司质量不高,缺乏审计的自愿需求,事务所规模小,事务所组织制度的缺陷,注册会计师承担的法律风险过低等方面。笔者认为顺应于当前我国的实际情况,政府有关部门应通过制定合理的政策和措施,为注册会计师行业营造健康的外部环境。其中重点需要做好以下几方面的工作。 一、加强公司治理 按公司法规定,我国的股东大会是公司最高权利机构,下设董事会和监事会。存在着经营权与监督权的相互制约机
At present, there is a crisis of honesty and credit in China’s certified public accountant industry, which has made the regulation of the industry a hot topic of great concern at present. In my opinion, the deep cause of the credit crisis in CPA industry can be summarized into two aspects: First, the adverse effects of the external environment; second, the absence of professional ethics. The external environmental factors are the main reasons, which are manifested in the defects of corporate governance, the low quality of listed companies, the lack of voluntary audit needs, the small scale of the firm, the defects of the organizational structure of the firm and the low legal risk of CPAs. In my opinion, in conformity with the current situation in our country, relevant government departments should formulate reasonable policies and measures to create a healthy external environment for CPAs. The key points need to do the following aspects of the work. First, to strengthen corporate governance According to the provisions of the company law, China’s general meeting of shareholders is the highest authority of the company, under the board of directors and the board of supervisors. There is a mutual restraint between the right to operate and the right to supervise