会计事务所管理体制改革:原因、问题及对策  

Reform of CPA Firm Management System: Reasons, Problems and Countermeasures

作　　者：罗其安[1] 

机构地区：[1]暨南大学会计学系,广东广州510632

出　　处：《暨南学报（哲学社会科学版）》2001年第5期35-39,共5页Jinan Journal(Philosophy and Social Sciences)

摘　　要：20世纪 90年代我国会计师事务所管理体制改革的直接原因 ,一是企业会计信息失真日趋严重化 ,二是注册会计师执业质量十分低下。而注册会计师执业质量低下的主要原因之一就是会计师事务所管理体制存在着严重的缺陷 ,“挂靠”制度使事务所失去了执业的独立性、客观性和公正性。 90年代末会计师事务所的脱钩与清理整顿 ,对注册会计师行业的发展起了一定的正面效应。但是 ,脱钩后的会计师事务所存在的问题仍不容忽视。本文为此提出若干可行的会计师事务所内部和外部治理对策。The paper puts forward the direct reasons why the management system of the CPA firm should be reformed in the 90's of the 20th century: one of them was the increasingly serious distortion of accounting information of enterprises; another was the quite poor qualities of CPA's operation, One of the main causes of the poor qualities of CPA's operation was the severe defects in the management system of the CPA's firm. The 'attached' system made the CPA firm lose its independence, objectivity and justice. The separation and the checkup & rectification of the CPA firm in the end of the 90's have yielded a certain good effect on the development of the CPA firm. But the existing problems of the CPA firm after separation should not be neglected, however. Hereby, the paper suggests some feasible internal improvement tactics and external improvement tactics for the CPA firm.

关 键 词：会计师事务所 管理体制 改革 内部治理 执业质量 会计信息失真 外部治理 注册会计师 

分 类 号：F233[经济管理—会计学] F231.6[经济管理—国民经济]