本文選題：獨立審計 + 市場準入��； 參考：《湖南大學》2005年碩士論文

【摘要】：在安然——安達信事件和《薩班斯·奧克斯利法案》之后,各國對審計市場、特別是注冊會計師監(jiān)管模式進行大力改革。這引起了我國學術界、政府機構和實務界的密切關注,也推動了我國相應政策的變動,然而眾多的政策變動對獨立審計行業(yè)的影響很大。怎樣改革現(xiàn)有的準入制度,使之不僅適合現(xiàn)行的社會環(huán)境,而且能在較長的一段時間內滿足未來社會的需求,亟待研究解決,對獨立審計準入管制進行深入的分析具有現(xiàn)實意義。 本文從市場準入管制理論分析入手,分析了獨立審計準入管制的理論前提。而獨立審計準入管制制度的具體安排往往會影響到審計主體、審計客體,甚至審計報告相關使用者的行為,其顯著的經濟后果性也表明了獨立審計準入管制的重要性。審計環(huán)境是審計產生、存在和發(fā)展的基礎,對環(huán)境因素的分析為獨立審計準入管制制度的設計提供了依據(jù)。 本文通過對美英日德等國獨立審計準入管制的比較研究,分析了各國的注冊會計師和會計師事務所資格管理、監(jiān)管機構以及懲戒措施的不同特點,并立足我國國情,從中得到啟示。然后,本文比較系統(tǒng)的考察我國獨立審計準入管制存在的若干現(xiàn)實問題,結合從國外管制制度中得到的啟示,提出相應的有實際意義的改進對策。 本文的主要觀點與創(chuàng)新點:(1)在從經濟學意義上解釋市場準入管制的基礎上,論述獨立審計準入管制的理論基礎,從而為獨立審計準入管制的實施提供依據(jù);(2)系統(tǒng)地分析環(huán)境因素對獨立審計準入管制制度構建的影響;(3)通過對美英德日等國獨立審計準入管制的發(fā)展及其現(xiàn)狀的闡述和評價得到若干啟示:管制制度的環(huán)境依賴性、管制制度的具體建立、法律機制的完善,為我國完善獨立審計準入管制提供參考和借鑒;(4)針對我國獨立審計準入管制的現(xiàn)實問題,考慮我國的現(xiàn)實國情,提出了若干有利于我國獨立審計健康發(fā)展的對策建議。
[Abstract]:After the Enron-Andersen incident and Sarbanes Oxley Act, many countries reformed the auditing market, especially the CPA supervision model. This has aroused the close attention of the academic circles, government agencies and the practical circles of our country, and has also promoted the corresponding policy changes in our country. However, many policy changes have a great impact on the independent audit industry. How to reform the existing access system so that it can not only adapt to the current social environment, but also meet the needs of the future society in a longer period of time, need to be studied and solved urgently. It is of practical significance to analyze the admission control of independent audit. Starting with the theoretical analysis of market access regulation, this paper analyzes the theoretical premise of independent audit admission control. However, the specific arrangement of independent audit admission control system often affects the behavior of audit subject, audit object, and even the relevant users of audit report. Its significant economic consequences also indicate the importance of independent audit access control. Audit environment is the basis for the emergence, existence and development of audit. The analysis of environmental factors provides a basis for the design of independent audit admission control system. Through a comparative study of the admission control of independent auditing in the United States, Britain, Germany and other countries, this paper analyzes the different characteristics of the qualification management, regulatory bodies and disciplinary measures of certified public accountants and accounting firms in various countries, and bases itself on the national conditions of our country. From which to draw inspiration. Then, this paper systematically examines some practical problems existing in the independent audit admission control in our country, and puts forward some practical and meaningful improvement countermeasures in combination with the enlightenment obtained from the foreign control system. On the basis of explaining the regulation of market access in the sense of economics, this paper discusses the theoretical basis of independent audit access control. So as to provide the basis for the implementation of independent audit admission control, the paper systematically analyzes the impact of environmental factors on the construction of independent audit admission control system. 3) through the development and current situation of independent audit access control in the United States, Britain, Germany, Japan, and other countries. A number of revelations have been drawn from the elaboration and evaluation of the environmental dependence of regulatory regimes, The concrete establishment of the control system and the perfection of the legal mechanism provide reference and reference for our country to perfect the independent audit access control. In view of the realistic problems of the independent audit access control in our country, we consider the actual situation of our country. Some countermeasures and suggestions are put forward for the healthy development of independent audit in China.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2005
【分類號】：F239.4

【引證文獻】

相關碩士學位論文 前1條

1 楊趙冬子;我國注冊會計師行業(yè)準入管制問題及對策研究[D];湖北大學;2012年

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本文編號：1892938