| 后安然时代美中两国注册会计师行业监管模式的比较研究 |
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| 引用本文： | 夏仕亮.后安然时代美中两国注册会计师行业监管模式的比较研究[J].兰州商学院学报,2005,21(1):46-50. |
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| 作者姓名： | 夏仕亮 |
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| 作者单位： | 南京师范大学,商学院,江苏,南京,210097 |
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| 摘 要： | 安然事件引发了美国注册会计师行业监管的重大变革,美国政府通过新的立法加强了对注册会计师行业的政府监管力度.文章着重分析了三种监管方式在安然事件前后的演变,同时对我国的注册会计师行业的监管进行了思考,通过比较研究,结合国情,最后提出了改进我国注册会计师行业监管模式的思路.
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| 关 键 词： | 注册会计师 行业 监管模式 |
| 文章编号： | 1004-5465(2005)01-046-05 |
| 修稿时间： | 2004年11月15 |
A Comparison Research of Sino-American CPA Regulation System in Post-Enronera |
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| XIA Shi-liang.A Comparison Research of Sino-American CPA Regulation System in Post-Enronera[J].Journal of Lanzhou Commercial College,2005,21(1):46-50. |
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| Authors: | XIA Shi-liang |
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| Abstract: | The Enron's bankrupcy brings out a great reform of the CPA profession regulation,the American government strengthens its governmental regulation role by establishing new laws. This article focuses on the derivation of the three regulation models after the Enron case. Meanwhile, with contrast, to give some thoughts of our own CPA profession regulation and propose some ideas to improve our CPA profession regulation which conforms to our present realities. |
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| Keywords: | CPA profession regulation model |
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