注册会计师的角色认识与监管中的难题思考

从审计市场的供需两方来看,作为以提供审计服务换取收入的注册会计师,不可避免地有着“经济人”的共有特征——追求自身利益最大化,但同时,由于需求方信息使用者的广泛性,注册会计师实际上又肩负着维持市场秩序的社会责任,这正是注册会计师比其他提供劳务的行业受到更多限制的原因所在。从中关独立审计的发展轨迹可见,为了使注册会计师担当好其应有的社会角色,单靠市场或政府都是不可行的,作为公众利益的代言人——政府,如何合理把握市场与政府的界限,做好市场主体权利的配置是各国政府共同面临的难题。

A Thinking on Realization of The Role of CPA and Difficulties During Governing

Analyze from the supply in the audit market, we can draw the conclusion inevitably that the CPA has the common feature of any kind of "economic person", that is to get the biggest benefit; but ,when from the need of the market ,an converse conclusion should be drawn that CPA should be a "society person" instead of "economic person" ;and that is why more limitations are put on the CPA than any other industry. By comparing the history of independent of USA and china, you may realize that we should not relay on the government or the market solely, because they both has their flaws in some side. How to give a rational boundary between the market and government is just what embarrass the governments of every countries.