基于ERM框架的会计师事务所风险管理研究  

Research on the Risk Management of Accounting Firms Based on the ERM Framework

作　　者：陈德启 陈德怀 CHEN De-qi;CHEN De-huai(School of Business Administration,Baise University,Baise 533000,China)

机构地区：[1]百色学院工商管理学院,广西百色533000

出　　处：《中小企业管理与科技》2021年第19期32-36,共5页Management & Technology of SME

摘　　要：随着审计行业中诉讼案件的大量增加,注册会计师逐渐成为一项高风险的专门职业。当前,我国的法律制度不断建设和完善,对市场主体的经济行为进行严格监管,我国会计师事务所面临的风险不断累积,化解风险势在必行。由此来看,对会计师事务所的风险进行干预、解决,具有重要的现实意义。论文基于ERM框架中的风险管理框架分析了目前我国会计师事务所面临的风险和ERM风险管理的背景,搜集与见证了国内外关于会计师事务所风险管理的理论研究,分析了我国会计师事务所治理以及风险管理的理论根基。此次研究的重点放在会计师事务所风险管理现状剖析方面,在分析成因的基础上提出应对策略,旨在为推动我国会计师事务所风险管理水平不断提升发挥一定的现实意义。With the substantial increase in the number of litigation cases in the audit industry,certified public accountant has gradually become a high-risk specialized occupation.At present,China's legal system is constantly building and improving,the economic behavior of the market subject is strictly regulated,and the risks faced by China's accounting firms are constantly accumulating.It is imperative to resolve risks.From this point of view,it is of great practical significance to intervene and solve the risks of accounting firms.Based on the risk management framework of ERM framework,this paper analyzes the current risks faced by China's accounting firms and the background of ERM risk management,collects and witnesses the theoretical research on risk management of accounting firms at home and abroad,and analyzes the theoretical foundation of governance and risk management of China's accounting firms.This research focuses on the analysis of the current situation of risk management of accounting firms,and puts forward countermeasures based on the analysis of the causes,aiming to play a certain practical significance for promoting the continuous improvement of risk management level of accounting firms in China.

关 键 词：ERM 会计师事务所 风险管理 

分 类 号：F233[经济管理—会计学]