摘要
注册会计师吹哨人制度的构建是吹哨人制度在资本市场的应用,也是及时发现、有效防范上市公司财务舞弊的重要途径。英美两国均已通过成文法的形式确立了包括注册会计师在内的证券监管领域吹哨人制度,但两者在吹哨义务人范围、吹哨事项、通报程序等制度设计方面存在一定差异。针对国内相关法制缺失的现状,可借鉴美英经验,通过主体、对象、事项、程序、保护、奖励、惩罚等七个方面建立完善我国注册会计师吹哨人制度。
The construction of whistleblower system for certified public accountants is an important application of the whistleblower system in capital market,and an important way to timely detect and effectively prevent financial frauds of listed companies.In the field of securities supervision including certified public accountants,both the United Kingdom and the United States have established the whistleblower system through written laws.There are however some differences in the system design of the scope and subject matters of the whistleblower and the notification procedures.In view of the current lack of relevant legal system in China,the regulators can learn from the experience of the United States and the United Kingdom,and establish and improve the whistler system of certified public accountants in China from the following seven aspects:subject,object,event,procedure,protection,reward and punishment.
出处
《证券市场导报》
CSSCI
北大核心
2020年第4期71-78,共8页
Securities Market Herald
关键词
吹哨人
举报
财务舞弊
注册会计师
whistleblower
report
financial fraud
certified public accountant
