构建新的财务报表审计委托制度的思考

本文分析了我国现行上市公司审计委托制度存在的固有缺陷是审计的独立性严重受损.由公司管理层代行所有者的审计委托权,使审计人与被审计人的利益相关联,造成了财务造假屡屡发生,解决这一问题的根本途径是建立新的审计委托制度.笔者提出了构建在证监会下设立"审计监督管理委员会",由其代表企业所有者行使审计委托权,并就该制度的基本框架进行了初步探讨,如:建立注册会计师委派制;上市公司审计付费标准的制定;建立注册会计师审计责任赔偿制度;大力推行注册会计师审计责任保险制度等.

Thinking on the Establishment of a New Commissional System of Financial Sheets Report Auditing

The makes a study on shortcomings in the current auditing commissioning system for listed companies in China,and points out that this seriously affects the independent character of auditing.The paper believes that the current auditing commissioning systemconnects the interest of auditors and audited together,and often leads to financial forgeries.the author proposes the establishment of a new institution called Auditing Supervision and Administration Commission beneath Security Supervision Commission,and entrust it with various powers within the institution.