【摘要】：2001年美國五大之首的安達(dá)信會計師事務(wù)所丑聞曝光,一時間引起了美國乃至全世界的熱議。熱議背后暴露出的是美國證券市場監(jiān)管以及注冊會計師審計制度的弊端。近年來相關(guān)制度條例陸續(xù)出臺,但獨立性問題仍然面臨很大挑戰(zhàn)。在我國,審計獨立性缺失的問題更為嚴(yán)重。會計師事務(wù)所及注冊會計師受到業(yè)務(wù)委托壓力、盈利、升職動機、低價競爭等諸多因素的影響,制約著我國注冊會計師審計獨立性的發(fā)揮。從審計行業(yè)誕生以來,獨立性就是注冊會計師審計服務(wù)的靈魂,注冊會計師要以自身的公信力向報表使用者證明,自身出具的審計意見公允恰當(dāng)?shù)姆磻?yīng)了被審計單位的財務(wù)狀況,經(jīng)營業(yè)績。在市場經(jīng)濟條件下,企業(yè)財務(wù)報表作為投資者判斷投資風(fēng)險的重要考量依據(jù).貸款機構(gòu)也通過檢查企業(yè)財務(wù)報表.作為是否放貸的重要標(biāo)準(zhǔn)。如果注冊會計師不能與被審計單位保持獨立性,而是存在經(jīng)濟利益、密切關(guān)系或外在壓力的影響,就很難取信于社會公眾。我國屬于政府干預(yù)理念占主導(dǎo)地位的后進(jìn)市場經(jīng)濟國家,市場經(jīng)濟發(fā)展不完善的特點決定注冊會計師行業(yè)通過“看不見的手”調(diào)節(jié)雙方關(guān)系,提高注冊會計師執(zhí)業(yè)道德和執(zhí)業(yè)質(zhì)量是不現(xiàn)實的。加強外部行業(yè)監(jiān)管就成為促使注冊會計師提高獨立性的必然選擇。本文首先對注冊會計師獨立性的概念及影響因素進(jìn)行界定,結(jié)合注冊會計師行業(yè)30多年以來,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,對我國目前注冊會計師獨立性現(xiàn)狀及產(chǎn)生原因進(jìn)行了分析。說明加強行業(yè)監(jiān)管對我國審計獨立性的保持具有不可替代的作用。借鑒國外審計行業(yè)設(shè)立的制度,使之與本國的審計發(fā)展特征相結(jié)合,找到切實符合我國保持審計獨立性的措施,從法律完善、加強監(jiān)管、提高職業(yè)道德、改變收費機制等方面入手,提高注冊會計師獨立性,促進(jìn)我國注冊會計師行業(yè)健康有序發(fā)展,為我國社會主義市場經(jīng)濟的進(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)濟貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F233

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