注册会计师行业监管与自律组织建设若干问题探讨

加大政府对会计行业的监管力度是提高会计信息质量,解决会计市场失灵和完善资本市场的重要措施。在我国,过去注册会计师协会一直是“准政府职能和行业自律职能的混合体”,现在政府收回授权后,政府如何监管、监管到什么程度、政府监管与行业自律如何协调、符合中国特色的行业自律组织如何建立和完善是本文探讨的重点内容。

Discussion on the Establishment of Supervision and Self-discipline Organization in Certified Public Accountant Profession

To strength the government's supervision over public accountant profession is an important measure for enhancing accountant information quality, solving the problem of accountant market's mis-function and improving the performance of capital market. In China, the Union of Certified Public Accountants used to be a "mixed organization of quasi-governmental and self-discipline functions "for the profession. After government withdraws its authorized power from the Union, there appear some problems such as how and to what extent the government will supervise the CPA profession, how to coordinate the government's supervision with the self-discipline of the CPA, and how to establish and perfect the self-discipline organization of CPA which is characterized by Chinese situation. These are the main topics of this paper.