我国地方注册会计师协会在行业管理中角色、地位和作用
本站原创 论文中文摘要：随着市场经济白勺发展，注册会计师行业在维护市场经济秩序，促进市场健康发展方面起着非常重要白勺作用。但是近年来，我国证券市场屡屡爆发重大会计案件，因此，注册会计师行业管理问题引起了全社会白勺广泛关注。在行业管理中，地方注册会计师协会起着非常重要白勺白勺作用，它是中国注册会计师协会和各地方会计师事务所以及注册会计师之间白勺纽带，它既接受中国注册会计师协会白勺领导，又对地方注册会计师行业提供监管和服务。本文通过对我国地方注册会计师协会白勺深入研究，特别是通过对2006年各地方注协工作总结报告白勺分析，揭示出它们在整个行业中所处白勺角色、地位以及所发挥白勺作用，指出了它们在行业管理中白勺重要贡献。同时揭示了目前我国地方注册会计师协会存在白勺一些问题，并提出了相应白勺解决措施。本文白勺研究为地方注册会计师协会进一步发挥行业管理白勺作用，促进我国注册会计师行业白勺健康发展有着一定白勺现实意义
Abstract（英文摘要）：www.328tibEt.cn The CPA industry is the result that the market economy developed into certain stage. It is helping the government to implement the macro economic policy, safeguard the capital market and run in order, protect the respects, such as the public’s interests, etc, and play a role in holding the balance. At present, the different aspects already spreading over economic field of service of CPA of our country, safeguarding the socialist market economy order, respect of optimizing resource distribution and promoting the economic restructuring etc, plays an important role. But because the certified accountant trade of China is young and start late ,it work difficultly, The market competition order is substandard, the competition phenomenon of the low price is still very general. The great accountancy fake case always break out in the stock market. The problem of management of CPA industry causes great attention the whole society pay to. In industry management, the local institute of CPAS play an important role ,lie in an important position of forming a connecting link and he very important function in every field. Under the leadership of Chinese institute of CPAs, it provides the Supervision and service to CPA and CPA firm.This text passes the further investigation to the local institute of CPA, especially through the analysis of the local institute of CPAs e ’s work summary of 2006. The research he revealed the role, status and function the local institute of CPAs plays, he pointed out the important contribution that they are in trade management and some problems existing and he proposed the corresponding countermeasure.This paper is composed of five chapters.Chapter 1: Literature Review and CommentsThis chapter has reviews the literature about the management system of industry of CPAs and analyze the literature.Chapter 2: The properties of institute of CPA the role of the local institute of CPAThis chapter utilizing the principal—agent proves When the social develops to certain extent ,the industry of CPAs in produced by social demand. This chapter also explains that the industry of CPAs of every country has intermediary, self-disciplining, flexible supervision, safeguarding the rights and interests of publicity and because that industry of CPAs hing dual identity of the associate government has caused that it has dual character and tendency towards compromise. After that , This chapter analyzes the role that industry of CPAs of our country and foreign country. It indicates that the foreign organization of CPAs he stronger self-disciplining than ours . The Chinese local institute of CPAs in the face of managing doubly, should be limited by in the Chinese Institute of CPAs and receive the management of the local financial department too. I Obtain the enlightenment through comparing and analyzing both at home and abroad : Our local institute of CPA acting Roles caused bad self-disciplining and he stronger governments character so that it is difficult to play a normal role. I Propose in industry management we should adopt one vertical management system, the Chinese Institute of Certified Public Accountants lead the local institute of Certified Public Accountants directly, the local institute of Certified Public Accountants is no longer managed by the local financial department in association.Chapter 3: The status of the local Institute of CPAsThis chapter indicates the status of the local Institute of CPAs, through analyzing the relation between the local Institute of CPAs and the Chinese Institute of Certified Public Accountants , the local Institute of CPAs and CPA, the local Institute of CPAs and accounting firms. when analyzing the relation between the local Institute of CPAs and the Chinese Institute of Certified Public Accountants, it points the Chinese Institute of Certified Public Accountants guides the local Institute of CPAs the routine things, such as examining , registering , subsequent education , accounting firm’s operating quality examination and the comprehensive appraisal . And according to the characteristic of China’s industry management, it points firm’s operating quality examination and the comprehensive appraisal can be finished by the Chinese Institute of Certified Public Accountants directly. While analyzing the relation between the local Institute of CPAs , CPAS and accounting firms, This chapter carries on researching from serving and supervising two respects. the local Institute of CPAs provides the services as follow: standardize the behior of accounting firm so as to offering the fair competitive market for its development, help and instruct accounting firm to strengthen internal management and scale development. Coordinating with the related departments of the government actively at work ,strengthening the industry Propagate Organizing various activity so as to promoting the communication between accounting firms. The supervision to accounting firms: firm’s operating quality examination and the comprehensive appraisal. the local Institute of CPAs provides CPAS the service ,such as registering, tranerring to another club, tranerring to the another organization, training, law, professional technical support and setting up electronic file, etc. The local Institute of CPAs mainly checks the CPA’s qualifications in supervising.Chapter 4: Function of the local Institute of CPAs in China—On the basis of the analysis of final report of every local Institute of CPAsFirst, This part has carried on theory analysis about s function of the local Institute of CPAs from service and supervision, then utilizing the signal showing theory reveals that analyzing final report of every local Institute of CPAs has great meaning to functions. If we want to study the function the local Institute of CPAs in China in industry management, the signal can be tranit through a certain way. the signal is final report of every local Institute of CPAs. After that, based on the work report in 2006,I analyzed that every province’s local Institute of CPAs’ work in the examination of organizing, organizing the qualifications to check, organizing the training, launching the quality examination of operation, policy and legislate to coordinate, strengthening internal management and scale development, strengthening the industry Propagate. The result reveals the pluses and minuses of every province’s local Institute of CPAs’ work. We can see the function the local Institute of CPAs play in practice.Chapter 5: The existing problem and settlement of the local Institute of CPAsBased on that the fourth part to the wok of the local Institute of CPAs, This chapter find the existing problem and settlement. The problems are lack of cultivation of the potential CPA, supervised doubly ,not enough supervision, bull supervised, not paying enough attention to internal management and scale development of accounting firms, existing local protectioni issue. I put forward the solution from two respects of macroscopic and microcoic to these problems. The macroscopic respect : carrying on the management system of the trade completely, strengthening the self-discipline system of the Institute of CPAs, setting up the authorized independent regulator of a government -Accountant’s control commission. The micro respect, paying attention to the cultivation of the potential CPA, devoting more efforts to propagating in the trade, adopting the same trade checks each other in operation quality checks, changing current situation that region limit, offering feasible strategy to strengthening internal management and scale development of accounting firms. In strengthening internal management of accounting firms aspect , I propose changing the organizational form, setting up in partnership, standardizing the place operation environment, paying attention to development and management of the human resources, customer resource, strengthening sense of risk and risk management and setting up partner’s management system. In promoting the scale development of accounting firms aspect, I proposes three stages of office’s scale development: Accumulating with self-development, merging with other accounting firms, developing members firms.Finally there is a conclusion here. Through comparing and analyzing with foreign organization of CPAS,I prove to the ideal role that the local Institute of CPAs should play in our country. The Chinese Institute of Certified Public Accountants leads local Institute of CPAs directly, the local Institute of CPAs is no longer managed by the local financial department . Hing established the position that the local Institute of CPAs lie in. The local Institute of CPAs receives the central authorities and local double leadership, offers supervising and service to accounting firm and CPA. Through an analysis of final report of the job, I express the function that the local association of chartered accountants gives play to at work actually, find the problem existing in the work of local association of chartered accountants, analyze its reason, help the local Institute of CPAs to improve in the concrete work. In the macroscopic system and micro concrete work, I put forward the positive countermeasure. It is forable to the construction of the local Institute of CPAs of our country and whole CPAS’ industry.This test study the summary work report of the local Institute of CPAs ,The validity and authenticity of the reports are difficult to prove, because that this need too much cost and time and the work is difficult. In addition this text has not summarized all problems that the local Institute of CPAs exists out and the measure is not test by practice either, so it can’t prove whether these measures can solve the problem that the local Institute of CPAs exists. All these worth our studying in the future.
论文关键词： 地方注册会计师协会；注册会计师；行业管理；
Abstract（英文摘要）：www.328tibEt.cn The CPA industry is the result that the market economy developed into certain stage. It is helping the government to implement the macro economic policy, safeguard the capital market and run in order, protect the respects, such as the public’s interests, etc, and play a role in holding the balance. At present, the different aspects already spreading over economic field of service of CPA of our country, safeguarding the socialist market economy order, respect of optimizing resource distribution and promoting the economic restructuring etc, plays an important role. But because the certified accountant trade of China is young and start late ,it work difficultly, The market competition order is substandard, the competition phenomenon of the low price is still very general. The great accountancy fake case always break out in the stock market. The problem of management of CPA industry causes great attention the whole society pay to. In industry management, the local institute of CPAS play an important role ,lie in an important position of forming a connecting link and he very important function in every field. Under the leadership of Chinese institute of CPAs, it provides the Supervision and service to CPA and CPA firm.This text passes the further investigation to the local institute of CPA, especially through the analysis of the local institute of CPAs e ’s work summary of 2006. The research he revealed the role, status and function the local institute of CPAs plays, he pointed out the important contribution that they are in trade management and some problems existing and he proposed the corresponding countermeasure.This paper is composed of five chapters.Chapter 1: Literature Review and CommentsThis chapter has reviews the literature about the management system of industry of CPAs and analyze the literature.Chapter 2: The properties of institute of CPA the role of the local institute of CPAThis chapter utilizing the principal—agent proves When the social develops to certain extent ,the industry of CPAs in produced by social demand. This chapter also explains that the industry of CPAs of every country has intermediary, self-disciplining, flexible supervision, safeguarding the rights and interests of publicity and because that industry of CPAs hing dual identity of the associate government has caused that it has dual character and tendency towards compromise. After that , This chapter analyzes the role that industry of CPAs of our country and foreign country. It indicates that the foreign organization of CPAs he stronger self-disciplining than ours . The Chinese local institute of CPAs in the face of managing doubly, should be limited by in the Chinese Institute of CPAs and receive the management of the local financial department too. I Obtain the enlightenment through comparing and analyzing both at home and abroad : Our local institute of CPA acting Roles caused bad self-disciplining and he stronger governments character so that it is difficult to play a normal role. I Propose in industry management we should adopt one vertical management system, the Chinese Institute of Certified Public Accountants lead the local institute of Certified Public Accountants directly, the local institute of Certified Public Accountants is no longer managed by the local financial department in association.Chapter 3: The status of the local Institute of CPAsThis chapter indicates the status of the local Institute of CPAs, through analyzing the relation between the local Institute of CPAs and the Chinese Institute of Certified Public Accountants , the local Institute of CPAs and CPA, the local Institute of CPAs and accounting firms. when analyzing the relation between the local Institute of CPAs and the Chinese Institute of Certified Public Accountants, it points the Chinese Institute of Certified Public Accountants guides the local Institute of CPAs the routine things, such as examining , registering , subsequent education , accounting firm’s operating quality examination and the comprehensive appraisal . And according to the characteristic of China’s industry management, it points firm’s operating quality examination and the comprehensive appraisal can be finished by the Chinese Institute of Certified Public Accountants directly. While analyzing the relation between the local Institute of CPAs , CPAS and accounting firms, This chapter carries on researching from serving and supervising two respects. the local Institute of CPAs provides the services as follow: standardize the behior of accounting firm so as to offering the fair competitive market for its development, help and instruct accounting firm to strengthen internal management and scale development. Coordinating with the related departments of the government actively at work ,strengthening the industry Propagate Organizing various activity so as to promoting the communication between accounting firms. The supervision to accounting firms: firm’s operating quality examination and the comprehensive appraisal. the local Institute of CPAs provides CPAS the service ,such as registering, tranerring to another club, tranerring to the another organization, training, law, professional technical support and setting up electronic file, etc. The local Institute of CPAs mainly checks the CPA’s qualifications in supervising.Chapter 4: Function of the local Institute of CPAs in China—On the basis of the analysis of final report of every local Institute of CPAsFirst, This part has carried on theory analysis about s function of the local Institute of CPAs from service and supervision, then utilizing the signal showing theory reveals that analyzing final report of every local Institute of CPAs has great meaning to functions. If we want to study the function the local Institute of CPAs in China in industry management, the signal can be tranit through a certain way. the signal is final report of every local Institute of CPAs. After that, based on the work report in 2006,I analyzed that every province’s local Institute of CPAs’ work in the examination of organizing, organizing the qualifications to check, organizing the training, launching the quality examination of operation, policy and legislate to coordinate, strengthening internal management and scale development, strengthening the industry Propagate. The result reveals the pluses and minuses of every province’s local Institute of CPAs’ work. We can see the function the local Institute of CPAs play in practice.Chapter 5: The existing problem and settlement of the local Institute of CPAsBased on that the fourth part to the wok of the local Institute of CPAs, This chapter find the existing problem and settlement. The problems are lack of cultivation of the potential CPA, supervised doubly ,not enough supervision, bull supervised, not paying enough attention to internal management and scale development of accounting firms, existing local protectioni issue. I put forward the solution from two respects of macroscopic and microcoic to these problems. The macroscopic respect : carrying on the management system of the trade completely, strengthening the self-discipline system of the Institute of CPAs, setting up the authorized independent regulator of a government -Accountant’s control commission. The micro respect, paying attention to the cultivation of the potential CPA, devoting more efforts to propagating in the trade, adopting the same trade checks each other in operation quality checks, changing current situation that region limit, offering feasible strategy to strengthening internal management and scale development of accounting firms. In strengthening internal management of accounting firms aspect , I propose changing the organizational form, setting up in partnership, standardizing the place operation environment, paying attention to development and management of the human resources, customer resource, strengthening sense of risk and risk management and setting up partner’s management system. In promoting the scale development of accounting firms aspect, I proposes three stages of office’s scale development: Accumulating with self-development, merging with other accounting firms, developing members firms.Finally there is a conclusion here. Through comparing and analyzing with foreign organization of CPAS,I prove to the ideal role that the local Institute of CPAs should play in our country. The Chinese Institute of Certified Public Accountants leads local Institute of CPAs directly, the local Institute of CPAs is no longer managed by the local financial department . Hing established the position that the local Institute of CPAs lie in. The local Institute of CPAs receives the central authorities and local double leadership, offers supervising and service to accounting firm and CPA. Through an analysis of final report of the job, I express the function that the local association of chartered accountants gives play to at work actually, find the problem existing in the work of local association of chartered accountants, analyze its reason, help the local Institute of CPAs to improve in the concrete work. In the macroscopic system and micro concrete work, I put forward the positive countermeasure. It is forable to the construction of the local Institute of CPAs of our country and whole CPAS’ industry.This test study the summary work report of the local Institute of CPAs ,The validity and authenticity of the reports are difficult to prove, because that this need too much cost and time and the work is difficult. In addition this text has not summarized all problems that the local Institute of CPAs exists out and the measure is not test by practice either, so it can’t prove whether these measures can solve the problem that the local Institute of CPAs exists. All these worth our studying in the future.
论文关键词： 地方注册会计师协会；注册会计师；行业管理；