摘要
注册会计师行业质量控制体系的建设,是影响注册会计师事业发展的一个重要问题,在目前环境下显得尤为突出。本文通过分析注册会计师责任约束倒置设计结构和行业监管体系,提出建立个人道德约束、事务所内部质量控制、行业协会自律管理体制、政府行政监管体制四个层次的质量控制体系。只有在控制体系的各个层次都能有效发挥作用时,该体系才是有效的,才能促进我国注册会计师行业持续、稳定、健康发展,进而促进社会主义市场经济体制的建立和运行。参与各方只有沿着同样的方向迈进,才能离预定的目标越来越近。
The quality control system for Accounting Profession, a vital issue in the industry development, appears especially urgent under current circumstance. Through the analysis of the inversion structure of obligation discipline and the industrial supervision system, it is suggested in the article that the quality control system should be established at four levels, namely, the individual ethics, the internal control in the accounting firms, the self - regulation system of the profession and the governmental administration. However, only when full function is realized at various level, would the system be efficient; consequently, the sustainable, stable, and healthy development in the Accounting Profession could be achieved, further promoting the establishment and the operation of socialist market e-conomy. Certainly, the goal is approaching as long as all participants advance towards the same direction.
出处
《会计研究》
CSSCI
北大核心
2004年第3期35-39,共5页
Accounting Research
