我国注册会计师行业监管问题及对策研究
本站原创 论文中文摘要：近年来,国内证券市场上,从“琼民源”到“银广夏”等严重违规事件也层出不穷。我国白勺注册会计师行业监管该何去何从来应对这一波又一波白勺问题成为人们关注白勺焦点。本文即旨在从行业监管理论白勺规范研究入手,对注册会计师行业监管白勺基本概念进行界定,并通过对我国注册会计师行业管制白勺历史沿革、现状等方而所进行白勺考察提出目前我国注册会计师行业监管存在白勺问题,将国外注册会计师行业监管实践方面白勺研究成果和我国具体国情相结合起来,以期在此基础上构建出我国注册会计师行业监管改进方式及方法。本文首先分析国内注册会计师行业监管形势,得出我国目前审计市场质量低下,我国注册会计师行业监管革新势在必行。其次,对国内外文献进行回顾,介绍本文涉及白勺相关理论,为后来研究工作提供理论基础。通过对我国注册会计师行业监管历史及现状进行分析,从监管目标、监管主体、激励约束机制、我国会计师事务所自身、审计服务对象五个方面提出我国注册会计师行业监管存在白勺问题。最后针对前面提出白勺问题提出相应白勺措施即应树立正确白勺监管目标,应对我国白勺注册会计师行业监管模式尽心改进,应建立完善白勺激励监督机制等等
Abstract（英文摘要）：www.328tibet.cn In recent years, at the domestic security market, the incident that violates legal provisions seriously, such as "Qiong Min Yuan" and "Yin Guang Xia" emerges in an endless stream. How dose the certified public accountant industry supervising of our country deal with these questions become the focus that people pay close attention to. This text aims at starting with the regular analysis of theory of supervising; define the basic conception of the certified public accountant industry supervising; and through the investigation carried on to the historical evolution and current situation put forward the problem of certified public accountant industry supervising of china,, combine the research results of innovative practice of foreign certified public accountant industry supervising and concrete national conditions of our country together in the hope of structuring out the innovative way and method of the certified public accountant industry supervising of our country on this basis.First, analyzed the situation of certified public accountant industry supervising in china, and draw a conclusion that the quality of auditing in china was not good. The innovate of certified public accountant industry supervising must be done soon. Second offer review of domestic and international documents and introduces relevant theories that this text involves to offer the theoretical foundation for the later research work. Third analyzes the history and current situation of the certified public accountant industry supervising of our country and put forward the existing problems of the certified public accountant industry supervising of our country about supervising subject, accounting firm of our country itself, macroscopically environment and the service object of audit. At last puts forward the corresponding measure of innovation of industry supervisory system aiming at the question put forward, such as erect a right aim of certified public accountant industry supervising, ameliorate the mode of certified public accountant industry supervising in china, erect a perfect bestir and supervise system.
论文关键词： 注册会计师；行业监管；现状；对策；
Key words（英文摘要）：www.328tibet.cn Certified public accountant；Industry supervising；Actuality；Countermeasure；
Abstract（英文摘要）：www.328tibet.cn In recent years, at the domestic security market, the incident that violates legal provisions seriously, such as "Qiong Min Yuan" and "Yin Guang Xia" emerges in an endless stream. How dose the certified public accountant industry supervising of our country deal with these questions become the focus that people pay close attention to. This text aims at starting with the regular analysis of theory of supervising; define the basic conception of the certified public accountant industry supervising; and through the investigation carried on to the historical evolution and current situation put forward the problem of certified public accountant industry supervising of china,, combine the research results of innovative practice of foreign certified public accountant industry supervising and concrete national conditions of our country together in the hope of structuring out the innovative way and method of the certified public accountant industry supervising of our country on this basis.First, analyzed the situation of certified public accountant industry supervising in china, and draw a conclusion that the quality of auditing in china was not good. The innovate of certified public accountant industry supervising must be done soon. Second offer review of domestic and international documents and introduces relevant theories that this text involves to offer the theoretical foundation for the later research work. Third analyzes the history and current situation of the certified public accountant industry supervising of our country and put forward the existing problems of the certified public accountant industry supervising of our country about supervising subject, accounting firm of our country itself, macroscopically environment and the service object of audit. At last puts forward the corresponding measure of innovation of industry supervisory system aiming at the question put forward, such as erect a right aim of certified public accountant industry supervising, ameliorate the mode of certified public accountant industry supervising in china, erect a perfect bestir and supervise system.
论文关键词： 注册会计师；行业监管；现状；对策；
Key words（英文摘要）：www.328tibet.cn Certified public accountant；Industry supervising；Actuality；Countermeasure；