注册会计师独立性与行业监管研究

发布时间：2018-08-03 21:15

【摘要】：2001年美国五大之首的安达信会计师事务所丑闻曝光,一时间引起了美国乃至全世界的热议。热议背后暴露出的是美国证券市场监管以及注册会计师审计制度的弊端。近年来相关制度条例陆续出台,但独立性问题仍然面临很大挑战。在我国,审计独立性缺失的问题更为严重。会计师事务所及注册会计师受到业务委托压力、盈利、升职动机、低价竞争等诸多因素的影响,制约着我国注册会计师审计独立性的发挥。从审计行业诞生以来,独立性就是注册会计师审计服务的灵魂,注册会计师要以自身的公信力向报表使用者证明,自身出具的审计意见公允恰当的反应了被审计单位的财务状况,经营业绩。在市场经济条件下,企业财务报表作为投资者判断投资风险的重要考量依据.贷款机构也通过检查企业财务报表.作为是否放贷的重要标准。如果注册会计师不能与被审计单位保持独立性,而是存在经济利益、密切关系或外在压力的影响,就很难取信于社会公众。我国属于政府干预理念占主导地位的后进市场经济国家,市场经济发展不完善的特点决定注册会计师行业通过“看不见的手”调节双方关系,提高注册会计师执业道德和执业质量是不现实的。加强外部行业监管就成为促使注册会计师提高独立性的必然选择。本文首先对注册会计师独立性的概念及影响因素进行界定,结合注册会计师行业30多年以来,从完全政府监管到现在的政府监管为主、行业自律为辅的发展模式,对我国目前注册会计师独立性现状及产生原因进行了分析。说明加强行业监管对我国审计独立性的保持具有不可替代的作用。借鉴国外审计行业设立的制度,使之与本国的审计发展特征相结合,找到切实符合我国保持审计独立性的措施,从法律完善、加强监管、提高职业道德、改变收费机制等方面入手,提高注册会计师独立性,促进我国注册会计师行业健康有序发展,为我国社会主义市场经济的进程添砖加瓦。
[Abstract]:The scandal of Andersen, the top five accounting firm in the United States, came to light in 2001, causing heated debate in the United States and around the world. The hot discussion exposed the shortcomings of American securities market supervision and CPA audit system. In recent years, relevant regulations have been issued, but independence still faces great challenges. In our country, the lack of audit independence is more serious. The influence of many factors, such as business entrustment pressure, profit, promotion motivation, low price competition and so on, restricts the independent audit of CPA in our country. Since the birth of audit industry, independence is the soul of CPA audit service. The audit opinion issued by itself fairly and appropriately reflects the financial position and operating performance of the audited unit. Under the condition of market economy, the enterprise financial statement is an important basis for investors to judge the investment risk. Lenders also check corporate financial statements. As an important criterion for lending. If CPA can not keep independence with the audited units, but has economic interests, close relations or the influence of external pressure, it is difficult to win trust in the public. Our country belongs to the backward market economy country where the concept of government intervention is dominant. The characteristics of the imperfect development of the market economy determine that the CPA profession regulates the relationship between the two sides through the "invisible hand". It is unrealistic to improve the professional morality and quality of certified public accountants. Strengthening the supervision of external industry becomes the inevitable choice to urge CPA to improve its independence. This paper first defines the concept of CPA independence and its influencing factors, and combines with the development model of CPA industry from complete government supervision to current government supervision, supplemented by self-discipline in the industry for more than 30 years. This paper analyzes the current situation and causes of CPA independence in China. It shows that strengthening industry supervision plays an irreplaceable role in the maintenance of audit independence in China. Draw lessons from the system established by foreign audit industry, combine it with the characteristics of audit development in our country, find practical measures to keep audit independence in our country, improve the law, strengthen supervision, and improve professional ethics. In order to improve the independence of CPAs and promote the healthy and orderly development of CPAs in China, it will contribute to the process of socialist market economy in China.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F233

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