摘要
本文认为中国 CPA行业执业环境中存在着市场分割 ,行政干预 ,利益驱动 ,违规执业 ,法规不全 ,制度矛盾 ,自律不严 ,制裁乏力等问题 ,应减少行政干预 ,加强宏观监管 ,健全质量控制 ,强调风险机制 ,完善法律法规 ,严格依法执业 ,促进行业发展 ,强调规范执业。
Chinese CPA Profession present out a good situation and is full of life in recent years by taking the acts of CPA system reform, such as liquidation, rectification, and classification, etc. But, along with the various reform of the deep administrative levels being wholly pushed forward and the deeping reform of the CPA profession, the whole industry must highly regard and find out the wrong source of problems, and put forward some useful suggestions to solve them as many new circumstances appeared one after other during the development and management of the CPA profession. This paper discusses the current situation and put out the suggestions to the current developments of the CPA Profession in China. The current situation: market segmentation, interruption by administration; working under beneficially and violating rules when auditing; lack of rules, self-contradict in system; self-discipline is not strict, sanction is not effective. We shouldreduce the administration interruption, and emphasize the macro view of supervision and controlling; establish a sound quality controlling system, and pay attention to the risk mechanism; perfect the laws and regulations, carry out the auditing profession according to laws; accelerate the development of the profession and emphasize the profession norm.
出处
《中南财经政法大学学报》
CSSCI
北大核心
2002年第6期85-89,共5页
Journal of Zhongnan University of Economics and Law
关键词
中国
CPA行业
发展
对策
Chinese CPA Profession
Accounting Market
Auditing Principle
