摘要
我国会计师行业目前存在着许多问题,加强注册会计师行业监管的呼声越来越高。审计的外部性造成损害投资人等相关人利益;信息不对称同样会带来注册会计师职业服务市场中的逆向选择和道德风险;审计方法存在的缺陷不能保证杜绝审计失败,因此必须从理论上探讨加强我国注册会计师行业监管的必要性。
Currently, there exist numerous problems in accountant field in China. Accordingly, the appeal for strengthening its supervision has been much more interse. The externality of auditing does harm to the interest of investor. The unsymmetrical information will, similarly, bring about converse choice and moral risk in professional market of registered accountant. The defect in auditing method cannot avoid the failure of auditing. Therefore, we need to theoretically explore the necessity of strengthening the supervision of accountant field.
出处
《太原大学学报》
2006年第4期29-31,共3页
Journal of Taiyuan University
关键词
注册会计师
行业自律
外部性
内部治理结构
registered accountant
business self-discipline
externality
internal administrative structure
