【作者】 陈燕；

【导师】 王善平；

【作者基本信息】 湖南大学 ， 会计学， 2005， 硕士

【摘要】 近年来，随着众多管理舞弊案的曝光，注册会计师行业中存在的问题也日益凸现，本应揭露管理舞弊的注册会计师不能正确履行职责，有的甚至与管理者合谋欺骗社会公众。这些审计舞弊行为导致投资者的信心受到严重打击，注册会计师行业的公信度也急剧下降，扼制审计舞弊成了注册会计师和社会公众的共同要求。针对这一问题，本文运用舞弊行为理论和经济学理论探讨了管理舞弊与审计舞弊的成因及两者之间的内在联系，认为扼制审计舞弊的关键是合理安排注册会计师的赔偿责任制度，并从企业理论角度阐释了合伙制是会计师事务所组织形式理性选择的观点。在理论分析的基础上，本文以成熟市场经济国家美国、法国为参照，与我国的会计师事务所组织形式改革特点及其背景进行了国际比较，并结合中国的实际情况论证了合伙制是我国会计师事务所组织形式改革的方向。为了解市场中博弈各方对合伙制改革所持的态度，本文对注册会计师和社会公众进行了问卷调查，并对调查结果进行分析。论文最后对我国合伙制的改革提出了若干政策建议。本文的主要观点及创新之处在于：(1) 审计舞弊是管理舞弊实施的重要路径；(2) 成本与收益的权衡是审计舞弊的行为机制，信息不对称是审计舞弊的行为土壤，因此扼制审计舞弊的关键在于合理安排与实施注册会计师的赔偿责任制度，承担无限赔偿责任的合伙制是我国会计师事务所组织形式的理性选择及改革方向；(3) 合伙制改革不能一步到位，应遵循多样化的原则，合伙人应安排给“德”、“才”、“财”兼备的注册会计师，同时还应注意合伙制实施环境的优化与完善。更多还原

【Abstract】 In recent years, with the disclosure of many management fraud cases, the problems of CPA(certified public accountants) are revealed too. The CPA who should have shown up the facts failed their duty. Some of them even conspired with managers to deceive public. All these lead to the loss of confidence of investors and the credit of CPA corrupts. To curb its fraud has become the common request of CPA and social public. For this problem, the paper discusses the causes and interrelationship between management and audit frauds on the basis of fraud behavior and economic theory. It further indicates that the critical point of restraining frauds is to reasonably arrange the compensation system of CPA. It also sets forth that partnership is a reasonable choice of accounting firms. On the basis of theoretical analysis the paper taking mature market economy countries such as America and France as examples makes an international comparison on the reform features of organization of our accounting firms and their deep-rooted causes and states clearly that partnership is the direction of the organization reform of our country. In order to understand the attitude of the parties involved in the game, the paper did a survey to CPA and social public and analyzed its result. The paper puts up several suggestions of policies on reform. The main points and new ideas of the paper are :(1) Audit fraud is an important path to management fraud; (2) The balance on cost and benefit is the mechanism of audit fraud while information closeness is the behavior soil of audit fraud. Therefore the restraint of audit fraud lies greatly in the reasonable arrangement and adoption of registered accountants compensation system. The partnership taking unlimited responsibility is the reasonable choice and reform direction of the organization form of accounting firms in our country; (3) The reform of partnership should not be finished overnight. It should adhere to a principle of variety. The partner should be an excellent CPA on all aspects. At the same time the partnership surrounding should be more perfected.更多还原