注册会计师行业政府监管问题的思考

受我国证券市场会计造假问题严重和美国《2002萨班斯—奥克斯利法》的影响,财政部发布19号文件将注册会计协会以往代财政部门行使的行政审批和监管职能予以调整,这标志着我国注册会计师行业监管已进入政府监督为主,行业自律为辅的时期。正着手修订《注册会计师法》,其中对为什么要对注册会计师行业进行政府监管,怎么样对注册会计师行业进行政府监管,对注册会计师行业政府监管应有哪些内容等问题,在理论界和业界都引起了不少讨论。本文主要就这些问题作一些探讨。

Thinking On Governmental Supervision of CPA Industry

The profession of CPA is in great need of governmental supervision by means of law and thus could turn into a force of balance between the government and the profession. What needs to be paid attention to is that we should enhance efficiency, and exert a more powerful punishment on falsification. The main factors that contribute to governmental supervision include economic trend of thought, essentiality of CPA and the characteristics of this profession, at the same time, current condition and historical development of our nation should also be taken into account. In order to promote this profession on a healthier way,the relations between priority and reality, budget supervision and other management, governmental monitoring and self discipline should be established in the process of governmental supervision.