我国注册会计师行业发展状况的分析与研究:成就与意义、问题与挑战、启示与建议

本文利用我国注册会计师行业的历史数据,系统研究了我国注册会计师行业发展问题。研究发现,我国注册会计师行业在促进我国社会经济发展过程中发挥了积极作用,做出了显著贡献。与此同时,也存在因不当审计行为招致的行政处罚、诉讼仲裁案件趋于增长和近年来屡屡遭遇声誉危机事件等问题,未来发展也面临行业过度竞争、薪酬竞争力不足、事务所分所管理和质量控制不力、行业数字化转型迟缓等诸多挑战。笔者建议:(1)厘清财务报告的会计责任与审计责任,明确注册会计师法律责任,促成社会各界对注册会计师审计形成合理期望;(2)会计师事务所必须转变发展理念,着力做强做优,严守职业道德底线,完善事务所治理结构,改进分所管理和质量控制,大力推进数字化转型,持续提升审计质量和服务效率;(3)积极而有效地改善注册会计师行业发展环境,尤其是要通过进一步优化审计服务招投标制度,适当降低价格因素在注册会计师选聘中的权重,逐步扭转行业过度竞争局面;(4)通过更为及时和更大力度的监管检查,进一步加强和完善行业监管,对事务所及时进行风险提示。

Analysis and Research on Development of Accountancy Profession in China: Achievements and Significance,Problems and Challenges,Implications and Advice

Based on the historical data, this article systematically researches the development of the accountancy profession in China and puts forward several suggestions:(1) the accounting responsibilities and audit responsibilities related to financial reports should be made clear and the legal responsibility of CPAs should be defined, so as to promote the public to have reasonable expectations for the audit conducted by CPAs;(2) the accounting firms must change their concepts and develop into more competitive and world-class accounting firms or small and mediumsized practices offering specialized services, improve the governance structure, enhance the quality management and the management of branches, and vigorously promote digital transformation;(3) the development environment of the accountancy profession should be improved;in particular, the weight of price factor in the selection of audit firms should be appropriately reduced by further optimizing the bidding system for audit services;(4) with more timely and more rigorous regulation and inspections, the regulation should be further strengthened and improved and risk alerts should be issued for the accounting firms in a timely way.