加强上市公司年报审计监管 担当促进资本市场发展的责任  

Secretary General Chen urges the Institute to strengthen regulation on annual reports audit of listed companies and take responsibility of promoting development of capital market

作　　者：陈毓圭[1] 

机构地区：[1]中国注册会计师协会

出　　处：《中国注册会计师》2012年第5期18-21,2-3,共4页The Chinese Certified Public Accountant

摘　　要：陈毓圭秘书长撰文提出,中注协始终坚持把事关资本市场发展和社会公众利益的上市公司年报审计监管作为监管工作的重点,并形成了系统的监管目标、理念、方法和措施。这套系统化、全过程、全公开的监管体系,有效保障了年报审计质量,挤压了资本市场泡沫,夯实了资本市场发展的基础。国家"十二五"规划纲要明确提出坚持培育发展和管理监督并重,推动专业服务等社会组织健康发展并充分发挥作用。注册会计师行业将继续坚持以服务国家建设为主题,以诚信建设为主线,一手抓发展,一手抓监管,提高服务能力,保障服务质量,更好地为我国资本市场发展保驾护航。Secretary General Chen Yugui stated in a recently article that CICPA always considers regulation on annual reports audit of listed companies as a priority of overall regulation,as this is related to the development of capital market and public interest.The Institute has established a regulation system comprised of objectives,concepts,methodologies and measures,which is systemized,all-process-covered and completely open.This has effectively guaranteed the quality of annual reports audit,squeezed capital market bubbles and consolidated the foundation of market development.The CPA profession will keep to the theme of serving national construction and the mainline of integrity building,promote development and strengthen regulation,and enhance ability of service and quality,to safeguard the development of the nation's capital market.

关 键 词：审计监管体系 上市公司年报 资本市场 市场发展 注册会计师协会 《注册会计师法》 责任 会计师事务所 

分 类 号：F239.4[经济管理—会计学] F233[经济管理—国民经济]