本文選題：獨(dú)立審計(jì) + 市場準(zhǔn)入��； 參考：《湖南大學(xué)》2005年碩士論文

【摘要】：在安然——安達(dá)信事件和《薩班斯·奧克斯利法案》之后,各國對(duì)審計(jì)市場、特別是注冊(cè)會(huì)計(jì)師監(jiān)管模式進(jìn)行大力改革。這引起了我國學(xué)術(shù)界、政府機(jī)構(gòu)和實(shí)務(wù)界的密切關(guān)注,也推動(dòng)了我國相應(yīng)政策的變動(dòng),然而眾多的政策變動(dòng)對(duì)獨(dú)立審計(jì)行業(yè)的影響很大。怎樣改革現(xiàn)有的準(zhǔn)入制度,使之不僅適合現(xiàn)行的社會(huì)環(huán)境,而且能在較長的一段時(shí)間內(nèi)滿足未來社會(huì)的需求,亟待研究解決,對(duì)獨(dú)立審計(jì)準(zhǔn)入管制進(jìn)行深入的分析具有現(xiàn)實(shí)意義。 本文從市場準(zhǔn)入管制理論分析入手,分析了獨(dú)立審計(jì)準(zhǔn)入管制的理論前提。而獨(dú)立審計(jì)準(zhǔn)入管制制度的具體安排往往會(huì)影響到審計(jì)主體、審計(jì)客體,甚至審計(jì)報(bào)告相關(guān)使用者的行為,其顯著的經(jīng)濟(jì)后果性也表明了獨(dú)立審計(jì)準(zhǔn)入管制的重要性。審計(jì)環(huán)境是審計(jì)產(chǎn)生、存在和發(fā)展的基礎(chǔ),對(duì)環(huán)境因素的分析為獨(dú)立審計(jì)準(zhǔn)入管制制度的設(shè)計(jì)提供了依據(jù)。 本文通過對(duì)美英日德等國獨(dú)立審計(jì)準(zhǔn)入管制的比較研究,分析了各國的注冊(cè)會(huì)計(jì)師和會(huì)計(jì)師事務(wù)所資格管理、監(jiān)管機(jī)構(gòu)以及懲戒措施的不同特點(diǎn),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(dú)立審計(jì)準(zhǔn)入管制存在的若干現(xiàn)實(shí)問題,結(jié)合從國外管制制度中得到的啟示,提出相應(yīng)的有實(shí)際意義的改進(jìn)對(duì)策。 本文的主要觀點(diǎn)與創(chuàng)新點(diǎn):(1)在從經(jīng)濟(jì)學(xué)意義上解釋市場準(zhǔn)入管制的基礎(chǔ)上,論述獨(dú)立審計(jì)準(zhǔn)入管制的理論基礎(chǔ),從而為獨(dú)立審計(jì)準(zhǔn)入管制的實(shí)施提供依據(jù);(2)系統(tǒng)地分析環(huán)境因素對(duì)獨(dú)立審計(jì)準(zhǔn)入管制制度構(gòu)建的影響;(3)通過對(duì)美英德日等國獨(dú)立審計(jì)準(zhǔn)入管制的發(fā)展及其現(xiàn)狀的闡述和評(píng)價(jià)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(jī)制的完善,為我國完善獨(dú)立審計(jì)準(zhǔn)入管制提供參考和借鑒;(4)針對(duì)我國獨(dú)立審計(jì)準(zhǔn)入管制的現(xiàn)實(shí)問題,考慮我國的現(xiàn)實(shí)國情,提出了若干有利于我國獨(dú)立審計(jì)健康發(fā)展的對(duì)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(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 楊趙冬子;我國注冊(cè)會(huì)計(jì)師行業(yè)準(zhǔn)入管制問題及對(duì)策研究[D];湖北大學(xué);2012年

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本文編號(hào)：1892938