会计师监管制度的比较研究——兼论对中国大陆会计师监管制度的启示

美国参众两院于2002年7月通过的萨班斯法案,堪称美国70年来最大的法制变革,并引发世界许多国家会计师职业监管机制的又一次革命,在会计师行业的自律管理方面,建立了完备的行业协会的自律或自治管理,完善了会计师事务所的自我管理体系,确立了会计师的自我道德约束,逐步强化了会计师的独立性。分析美国、欧盟、日本及台湾地区会计师行业监管体系的架构和特点,以及会计师行业自律组织的运作与规范,并从中得到启示,将有助于中国大陆注册会计师法的修正及会计师职业监管机制的完善。

Comparative Study of Accountant Supervision System: And Lessons to Mainland's Accountant Supervision System

After Enron,in July 2002,the American Senate and House passed the Sarbanes-Oxley Act,the biggest legal reform in seventy years in U.S.,which involved the framework of company law and amendment of stock market management and led to reforms of accountant supervision system in the world.The self disciplinary management of the industry is constructed,self-disciplinary system of accounting firms is perfected,the accountants′ self-restraint is formed,and accountants′ independence is strengthened.The framework and characters of supervision system and the operation and regulation of self-disciplinary organization in accounting industry in U.S.,EU,Japan and Taiwan are analyzed,and lessons drawn from which will help to perfect amendment of mainland′s law of certified public accountants and accountants′ professional supervision mechanism.