中国CPA审计制度目前存在的四大问题  

Four Problems in the Audit System of China's CPA

作　　者：程琳[1] 

机构地区：[1]江西财经大学会计学院,江西南昌330013

出　　处：《河北学刊》2009年第4期197-200,共4页Hebei Academic Journal

摘　　要：中国的CPA审计制度脱胎于原有的计划经济时代,尽管经过多年的发展,CPA审计制度中的政府行为色彩仍然十分浓厚,通过对中国CPA审计制度现状的分析,发现目前中国CPA审计制度存在着四个方面的问题:一是重于政府行政监管的制度;二是轻于行业自律监管的制度;三是缺于国家法律监管的制度;四是失于健全性参与人的制度。为了促进中国CPA业的健康发展,使之在中国国民经济和现代化建设事业中发挥重要的作用,须尽快解决上述四个方面的问题。The audit system of China＇ s CPA evolves from its past form of planned economy. Although so many years have passed, the audit system of CPA is full of governmental color. Through the analysis of the audit system of China＇ s CPA, there exist four problems. First, administrative supervision from government is more. Second, supervision from this industry is light. Third, there is no system of law supervision. Fourth, there is no system of people＇s participation. The four problems should be solved urgently to ensure the sound development of China＇s CPA.

关 键 词：CPA审计制度 行政监管 行业自律 法律监管 健全性参与人 

分 类 号：F239.4[经济管理—会计学]