政府购买注册会计师服务:现状、问题与对策

发布时间：2018-03-06 20:05

  本文选题：政府　切入点：公共服务　出处：《西安财经学院学报》2017年06期 　论文类型：期刊论文

【摘要】：我国政府购买注册会计师服务处于探索阶段,尚未形成完善的体系和制度,存在各地发展程度不一致,所占政府购买总量的比重偏低,政府投入的经费不足,购买缺乏有效的监督和沟通等问题,并且没有相关的准则和指南供注册会计师参考。政府应加大对购买注册会计师服务的支持力度,增加相应经费支出,制定完善的购买制度,统一、规范购买服务流程,并建立完善的监督与沟通体制,将审前沟通、审中监督、审后评价落到实处,保证审计工作合理合法进行。
[Abstract]:The government purchase of CPA service in our country is still in the exploratory stage, but it has not yet formed a perfect system and system. The development degree of each place is not consistent, the proportion of the total government purchase is low, and the government investment is insufficient. The purchase lacks effective supervision and communication, and there are no relevant standards and guidelines for CPA's reference. The government should increase its support for the purchase of CPA services, increase the corresponding expenditure, and formulate a perfect purchase system. Unify, standardize the purchase service flow, and establish a perfect supervision and communication system, the pretrial communication, audit supervision, post-audit evaluation in practice, to ensure that the audit work is carried out in a reasonable and lawful manner.
【作者单位】： 济南大学商学院;
【基金】：2016-2017年度审计署重点科研课题“审计全覆盖”研究(16SJ01002) 山东省社科规划项目(15BKJJ03) 山东省审计厅重点项目(1617SDSJ0102、1516SDSJ0101) 山东省教育厅人文社科项目“国家治理导向下的政府政策审计创新研究”((J16WF11)
【分类号】：F239.4;F812.45
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本文编号：1576283