【摘要】：2001年美國(guó)五大之首的安達(dá)信會(huì)計(jì)師事務(wù)所丑聞曝光,一時(shí)間引起了美國(guó)乃至全世界的熱議。熱議背后暴露出的是美國(guó)證券市場(chǎng)監(jiān)管以及注冊(cè)會(huì)計(jì)師審計(jì)制度的弊端。近年來(lái)相關(guān)制度條例陸續(xù)出臺(tái),但獨(dú)立性問(wèn)題仍然面臨很大挑戰(zhàn)。在我國(guó),審計(jì)獨(dú)立性缺失的問(wèn)題更為嚴(yán)重。會(huì)計(jì)師事務(wù)所及注冊(cè)會(huì)計(jì)師受到業(yè)務(wù)委托壓力、盈利、升職動(dòng)機(jī)、低價(jià)競(jìng)爭(zhēng)等諸多因素的影響,制約著我國(guó)注冊(cè)會(huì)計(jì)師審計(jì)獨(dú)立性的發(fā)揮。從審計(jì)行業(yè)誕生以來(lái),獨(dú)立性就是注冊(cè)會(huì)計(jì)師審計(jì)服務(wù)的靈魂,注冊(cè)會(huì)計(jì)師要以自身的公信力向報(bào)表使用者證明,自身出具的審計(jì)意見(jiàn)公允恰當(dāng)?shù)姆磻?yīng)了被審計(jì)單位的財(cái)務(wù)狀況,經(jīng)營(yíng)業(yè)績(jī)。在市場(chǎng)經(jīng)濟(jì)條件下,企業(yè)財(cái)務(wù)報(bào)表作為投資者判斷投資風(fēng)險(xiǎn)的重要考量依據(jù).貸款機(jī)構(gòu)也通過(guò)檢查企業(yè)財(cái)務(wù)報(bào)表.作為是否放貸的重要標(biāo)準(zhǔn)。如果注冊(cè)會(huì)計(jì)師不能與被審計(jì)單位保持獨(dú)立性,而是存在經(jīng)濟(jì)利益、密切關(guān)系或外在壓力的影響,就很難取信于社會(huì)公眾。我國(guó)屬于政府干預(yù)理念占主導(dǎo)地位的后進(jìn)市場(chǎng)經(jīng)濟(jì)國(guó)家,市場(chǎng)經(jīng)濟(jì)發(fā)展不完善的特點(diǎn)決定注冊(cè)會(huì)計(jì)師行業(yè)通過(guò)“看不見(jiàn)的手”調(diào)節(jié)雙方關(guān)系,提高注冊(cè)會(huì)計(jì)師執(zhí)業(yè)道德和執(zhí)業(yè)質(zhì)量是不現(xiàn)實(shí)的。加強(qiáng)外部行業(yè)監(jiān)管就成為促使注冊(cè)會(huì)計(jì)師提高獨(dú)立性的必然選擇。本文首先對(duì)注冊(cè)會(huì)計(jì)師獨(dú)立性的概念及影響因素進(jìn)行界定,結(jié)合注冊(cè)會(huì)計(jì)師行業(yè)30多年以來(lái),從完全政府監(jiān)管到現(xiàn)在的政府監(jiān)管為主、行業(yè)自律為輔的發(fā)展模式,對(duì)我國(guó)目前注冊(cè)會(huì)計(jì)師獨(dú)立性現(xiàn)狀及產(chǎn)生原因進(jìn)行了分析。說(shuō)明加強(qiáng)行業(yè)監(jiān)管對(duì)我國(guó)審計(jì)獨(dú)立性的保持具有不可替代的作用。借鑒國(guó)外審計(jì)行業(yè)設(shè)立的制度,使之與本國(guó)的審計(jì)發(fā)展特征相結(jié)合,找到切實(shí)符合我國(guó)保持審計(jì)獨(dú)立性的措施,從法律完善、加強(qiáng)監(jiān)管、提高職業(yè)道德、改變收費(fèi)機(jī)制等方面入手,提高注冊(cè)會(huì)計(jì)師獨(dú)立性,促進(jìn)我國(guó)注冊(cè)會(huì)計(jì)師行業(yè)健康有序發(fā)展,為我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)的進(jìn)程添磚加瓦。
[Abstract]:The scandal of Andersen, the top five accounting firm in the United States, came to light in 2001, causing heated debate in the United States and around the world. The hot discussion exposed the shortcomings of American securities market supervision and CPA audit system. In recent years, relevant regulations have been issued, but independence still faces great challenges. In our country, the lack of audit independence is more serious. The influence of many factors, such as business entrustment pressure, profit, promotion motivation, low price competition and so on, restricts the independent audit of CPA in our country. Since the birth of audit industry, independence is the soul of CPA audit service. The audit opinion issued by itself fairly and appropriately reflects the financial position and operating performance of the audited unit. Under the condition of market economy, the enterprise financial statement is an important basis for investors to judge the investment risk. Lenders also check corporate financial statements. As an important criterion for lending. If CPA can not keep independence with the audited units, but has economic interests, close relations or the influence of external pressure, it is difficult to win trust in the public. Our country belongs to the backward market economy country where the concept of government intervention is dominant. The characteristics of the imperfect development of the market economy determine that the CPA profession regulates the relationship between the two sides through the "invisible hand". It is unrealistic to improve the professional morality and quality of certified public accountants. Strengthening the supervision of external industry becomes the inevitable choice to urge CPA to improve its independence. This paper first defines the concept of CPA independence and its influencing factors, and combines with the development model of CPA industry from complete government supervision to current government supervision, supplemented by self-discipline in the industry for more than 30 years. This paper analyzes the current situation and causes of CPA independence in China. It shows that strengthening industry supervision plays an irreplaceable role in the maintenance of audit independence in China. Draw lessons from the system established by foreign audit industry, combine it with the characteristics of audit development in our country, find practical measures to keep audit independence in our country, improve the law, strengthen supervision, and improve professional ethics. In order to improve the independence of CPAs and promote the healthy and orderly development of CPAs in China, it will contribute to the process of socialist market economy in China.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F233

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