| 注册会计师行业准入管制制度:国际比较及启示 |
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| 引用本文： | 彭兰香. 注册会计师行业准入管制制度:国际比较及启示[J]. 财经论丛, 2009, 0(6) |
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| 作者姓名： | 彭兰香 |
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| 作者单位： | 浙江财经学院会计学院,浙江,杭州,310018 |
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| 基金项目： | 浙江省教育厅科研项目 |
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| 摘 要： | 本文比较研究了美英日德四国的注册会计师行业准入管制制度,它们具有环境依赖性、严格规定注册会计师资格的取得条件、没有进一步细分注册会计师行业市场、设置严厉的市场惩戒机制等特征.我国的注册会计师行业准入管制制度应提高审计主体准入门槛,协调监管部门之间的关系并逐步弱化政府行政干预的力量,加强审计主体入市后跟踪管理并完善退出机制.
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| 关 键 词： | 注册会计师 行业准入管制 国际比较 |
On the Entry Regulation System of CPA Industry:International Comparison and Implication |
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| PENG Lan-xiang. On the Entry Regulation System of CPA Industry:International Comparison and Implication[J]. Collected Essays On Finance and Economics, 2009, 0(6) |
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| Authors: | PENG Lan-xiang |
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| Affiliation: | PENG Lan-xiang(Accounting School,Zhejiang University of Finance , Economics,Hangzhou 310018,China) |
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| Abstract: | The paper compares the entry regulation system of CPA industry of the United States,Britain,Japan and Germany.They all have such features as reliance on environment,strict stipulation on the gain of CPA qualification,no further division of the CPA industry market and severe punishment mechanism.China should raise the entry threshold of audit subjects,coordinate the relationship of supervisory organizations,tighten up the following management and perfect the withdraw mechanism. |
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| Keywords: | CPA industry entry regulation international comparison |
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