本文選題：社會組織 + 注冊會計師�。� 參考：《財政部財政科學研究所》2013年博士論文

【摘要】：當前,我國社會正處在快速轉(zhuǎn)型過程中,政府職能的轉(zhuǎn)變、經(jīng)濟發(fā)展方式轉(zhuǎn)型、社會自我服務的需求等,要求充分發(fā)揮社會組織在創(chuàng)新社會管理方式、整合社會力量、促進社會多元主體協(xié)商互動以及推動社會和諧善治等方面的重要作用。但是,我國社會組織發(fā)展總體滯后,還遠不能滿足社會發(fā)展的需要。這一方面有社會大眾認識不足、法律保障不夠、社會組織的管理體制不順暢等外部原因,另一方面,社會組織治理結構不健全、管理不科學等內(nèi)在缺陷同樣是制約社會組織發(fā)展的重要因素。加強社會組織治理相關理論的研究,成為促進社會組織建設的當務之急。 我國注冊會計師行業(yè)恢復重建30多年來,作為智力密集型的專業(yè)服務業(yè)和市場經(jīng)濟監(jiān)督體系重要的制度安排,在提高經(jīng)濟信息質(zhì)量、規(guī)范資本市場發(fā)展、引導資源合理配置、維護市場經(jīng)濟秩序、促進社會公平正義等方面發(fā)揮著重要的作用。與注冊會計師行業(yè)相伴而生的我國注冊會計師行業(yè)組織,按照法律和章程的要求,以維護公眾利益和行業(yè)利益為宗旨,通過嚴格執(zhí)業(yè)準入、監(jiān)督會員行為、制定行業(yè)標準、提升會員能力等方式履行著行業(yè)的管理和服務職能,并逐步建立起相對完善的治理結構,體現(xiàn)了社會組織的成員自治、尊重民主的典型特征。但是,我們也要看到,我國注冊會計師行業(yè)組織發(fā)展相對國外同類行業(yè)組織而言時間較短,治理結構和功能發(fā)揮還不盡如人意,需要在總結提煉治理經(jīng)驗的基礎上,加強治理的理論研究,進一步健全完善治理結構。這不僅對注冊會計師行業(yè)的發(fā)展意義重大,也能夠為社會組織的治理研究提供有益的啟示和經(jīng)驗。 本文從社會組織的一般規(guī)定性出發(fā)闡述了社會組織的契約性質(zhì),同時對注冊會計師行業(yè)的職業(yè)特征進行分析,并據(jù)此分析了注冊會計師行業(yè)組織治理的一般規(guī)定性和行業(yè)規(guī)定性,在此基礎上,研究了注冊會計師行業(yè)組織的治理結構,并對黨組織在我國注冊會計師行業(yè)組織治理中的角色、功能定位以及組織形式等進行了分析和研究。本文共分為七章,其中： 第一章導言。主要介紹研究的背景、目的,文獻回顧及評論、內(nèi)容、方法、創(chuàng)新。 第二章從社會組織的契約性質(zhì)看注冊會計師行業(yè)組織治理的一般要求。本章從社會組織的一般性出發(fā)研究了注冊會計師行業(yè)組織的契約性質(zhì),分析了契約性質(zhì)對注冊會計師行業(yè)組織治理的民主要求。本文認為,契約性質(zhì)是社會組織的本質(zhì)屬性,契約性質(zhì)決定了民主原則成為社會組織治理的一般性規(guī)定,作為社會組織的注冊會計師行業(yè)組織同樣要遵循民主原則,這就要求注冊會計師行業(yè)組織的治理機構要通過民主選舉產(chǎn)生,治理機構的決策和監(jiān)督要遵循民主原則,并充分體現(xiàn)參與式民主的要求。 第三章注冊會計師行業(yè)的職業(yè)特征與注冊會計師行業(yè)組織治理的特殊要求。本章從注冊會計師行業(yè)的特殊性出發(fā),研究了注冊會計師行業(yè)的職業(yè)特征對注冊會計師行業(yè)組織治理的影響。本文認為,注冊會計師行業(yè)的職業(yè)特征包括專業(yè)性、鑒證性和外部性,這就要求注冊會計師行業(yè)組織在功能上要履行管理和服務兩大功能,并將法律賦予作為功能的重要來源,在治理參與者的要求上強調(diào)專業(yè)性,在監(jiān)督上強調(diào)外部監(jiān)督在治理層面予以實現(xiàn)。 第四章注冊會計師行業(yè)組織的治理結構。本章研究了在注冊會計師行業(yè)組織治理的一般要求和特殊要求下,注冊會計師行業(yè)組織治理結構的特征。本文認為,作為最高決策機構,會員代表大會要從代表結構、選舉方式和程序等方面充分體現(xiàn)利益相關者的多元化；作為日常決策機構,理事會應從理事資格和理事會運行機制上保證日常決策的專業(yè)性要求；作為監(jiān)督機構,監(jiān)事會要從監(jiān)事構成的多元化和提升監(jiān)事會地位等方面體現(xiàn)監(jiān)事會的獨立性；作為執(zhí)行機構,秘書處應在日常運行中充分體現(xiàn)參與式民主的有關要求。 第五章黨組織與注冊會計師行業(yè)組織的治理。本章著重研究黨組織與注冊會計師行業(yè)組織治理的關系問題,包括在注冊會計師行業(yè)組織中設立黨組織的必要性,黨組織的功能定位,治理要求對黨組織設置形式和隸屬關系的影響等。本文認為,在黨的領導下開展注冊會計師行業(yè)建設是我國的政治體制所決定的,建立行業(yè)黨組織指導和推動注冊會計師行業(yè)黨的建設,是新時期黨的建設的總體要求,是保證注冊會計師行業(yè)正確發(fā)展方向的政治保障。行業(yè)黨組織要履行好政治核心、政治引領和促進發(fā)展的功能,就必須成為注冊會計師行業(yè)組織治理結構的一部分,從決策、監(jiān)督和執(zhí)行三個層面發(fā)揮作用。 第六章注冊會計師行業(yè)組織治理的案例分析——對中國注冊會計師協(xié)會治理結構的評價。本章選取中注協(xié)作為案例分析的對象,對其基本情況和治理情況進行了介紹,運用本文提出的注冊會計師行業(yè)組織治理的理論框架對其治理結構進行了評價。 第七章研究結論與展望。本章對本文的研究結論進行了綜述,分析了研究的不足,并對未來的研究方向進行了展望。 本文主要創(chuàng)新在于,一是分析論證了注冊會計師行業(yè)職業(yè)特征對注冊會計師行業(yè)組織治理的規(guī)定性,在闡述社會組織一般性的同時,分析了注冊會計師行業(yè)的職業(yè)特征,提出了注冊會計師行業(yè)組織在治理上的一般要求和特殊要求,并以此為基礎分析了注冊會計師行業(yè)組織的治理結構。二是提出了外部監(jiān)督在治理層面予以實現(xiàn)的觀點,通過外部監(jiān)督在治理層面予以實現(xiàn),實現(xiàn)外部監(jiān)督的內(nèi)在制度化和過程化,從而提高監(jiān)督效率和監(jiān)督效果。三是將黨組織引入注冊會計師行業(yè)組織治理結構,黨組織要履行好政治核心、政治引領和促進發(fā)展的功能,并從決策、監(jiān)督和執(zhí)行三個層面發(fā)揮作用。
[Abstract]:At present , our society is in the process of rapid transformation , the transformation of government function , the transformation of economic development mode , the need of social self - service , etc .

In order to improve the quality of economy information , regulate the development of capital market , guide the rational allocation of resources , maintain market economy order and promote social fairness and justice , our country ' s registered accountant industry has played an important role in improving the quality of economy information , standardizing the development of capital market , guiding the rational allocation of resources , maintaining market economy order and promoting social fairness and justice .

This paper expounds the contractual nature of the social organizations from the general nature of the social organization , analyzes the professional characteristics of the CPA profession at the same time , and analyses the governance structure of the registered accountant industry organization , and analyzes and studies the role , function orientation and organization form of the party organization in the organization of the CPA profession in China .

Chapter One introduces the background , purpose , literature review and commentary , content , method and innovation of the research .

The second chapter discusses the general requirements of CPA industry organization governance from the contract character of social organization . This chapter studies the contract character of CPA industry organization from the general view of social organization , analyzes the character of contract to the democratic demand of the organization governance of CPA industry . In this paper , the contract character is the essential attribute of the social organization . The paper holds that the contract character is the general stipulation of the governance of social organization . As the registered accountant industry organization of the social organization , it is required to follow the democratic principles , and the decision and supervision of the governing body should follow the democratic principles and fully reflect the requirement of participatory democracy .

Chapter Three discusses the professional characteristics of CPA profession and the special requirements of CPA industry organization . This chapter studies the influence of the professional characteristics of CPA profession on the management of CPA industry . In this paper , it is believed that the professional characteristics of CPA profession include professional , forensic and external , which requires CPA industry organization to carry out the two functions of management and service in function , and puts the law on the function as the important source of the function , emphasizes the professionalism on the request of the governance participant , and emphasizes on the supervision that the external supervision is realized at the governance level .

Chapter IV deals with the governance structure of CPA industry organization . In this chapter , we study the characteristics of the governance structure of CPA industry under the general requirements and special requirements of CPA industry organization governance . In this paper , as the highest decision - making body , the member ' s congress should fully reflect the diversity of stakeholders from the representative structure , election mode and procedure , etc .
As a day - to - day decision - making body , the Council shall ensure the professional requirements of daily decisions from the governing qualification and the operating mechanism of the Council ;
As the supervisory organization , the board of supervisors should reflect the independence of the board of supervisors from the aspects of pluralism and promotion of the status of the board of supervisors .
As an executing agency , the Secretariat should fully reflect the relevant requirements of participatory democracy in its day - to - day operation .

Chapter five deals with the relationship between Party organization and CPA industry organization . This chapter focuses on the relationship between Party organization and CPA industry organization , including the necessity of establishing Party organization in CPA industry organization , the function orientation of Party organization and the influence of governance requirement on party organization form and membership .

Chapter 6 The Case Study on the Governance of Certified Public Accountants 鈥斺，

本文編號：1938613