【作者】 申丽军；

【导师】 梁杰；

【作者基本信息】 沈阳工业大学 ， 会计学， 2002， 硕士

【摘要】 当今世界，经济结构的调整，科技飞速的发展和经济全球化进程的加快，为会计师事务所提供了潜力巨大的会计服务市场。我国会计师行业自八十年代恢复重建以来，在社会主义经济建设中发挥了重要的作用，尤其对证券市场的良性运转起到了有效的监督作用。但在发展过程中也暴露了许多问题，“郑百文”、“银广夏”、“黎明股份”等系列事件使社会公众对会计师的质量和信誉产生了疑问，为了保护投资者的利益，证监会于2001年底做出了“补充审计”的规定，即上市公司必须聘请中外各一家会计师事务所对其会计报表进行审计，其中不无以“洋和尚”来监督“土和尚”之意。由于政策的原因，加上品牌优势，外资所迅速地进入国内会计市场，并抢占了相当一部分市场份额，这使得发展中的国内所更加举步唯艰。然而，安然公司的破产案使得“五大”头上的光环黯淡了，如何能客观、独立、公正地执业成为整个会计师行业发展的核心问题。从时间上看，我们不可能在一两年内完成国际会计公司几十年、甚至上百年的发展历程，必须学习他们的先进经验和技术，以推动我国会计师行业的快速发展；同时要结合中国的国情，培养一代熟悉国内市场的注册会计师。为此，分析和研究我国会计师事业现状，结合国际发展趋势，制定新时期会计师事务所的经营策略，对于中国会计师尽快赶上世界发展水平，走向世界具有重大的意义。本篇论文就以下内容进行了探讨： 第一部分，提出加快发展我国注册会计师事业的重要意义；第二部分，对我国会计师事务所现状进行分析。本部分内容从会计师事务所现行机制，业务范围，内部管理制度三方面做了详细的分析，提出加快发展我国注册会计师事业必须解决的问题；第三部分，探讨新经济形势下我国会计师事务所的经营对策，这是本篇论文的中心内容，提出我国注 硕士学位论文 册会计师要走出国门，会计师事务所要在开放的会计市场中与国际会计 公司进行竞争，就必须改善事务所的组织形式，扩大事务所的规模，实 现业务多元化和加强内部管理制度建设：第四部分，中国注册会计师事 业发展展望。随着中国加入WTO，会计市场将全面开放，我国事务所 应借鉴国际先进经验，发展自己，迎接机遇与挑战。更多还原

【Abstract】 With the development of technology and the quickness of the global economy, the adjustment of economic structure has supplied a potential market for the accounting firms. Since 1980s, the accounting in China plays an essential role in both social economic construction and stock market. During the period, a lot of problems appeared. The case in point is "the Zheng Baiwen" which had a bad effect on the quality and honor of accounting firms. In order to protect the investor, the regulations at the end of 2001 had been made. That is, the company in stocking must employ accountants both from national and foreign accounting firms, who will do some checking about their accounting tables. Foreign investment have entered the national market and shared a big part of market in China, which effected the national companies. Therefore, it is a key problem for the accountants how to work objectively, independently and fairly.We must learn from advanced foreign experience and technology in order to fast the growth of our CPA field. In the meantime, we have to train many accountants who will be familiar with our country policy in all the research and analogy about our accountant business will be significant for China to beyond the world. And to draw up managing policy of CAP firms in the modern times is necessary. The content of this paper is arranged as followed.In the first part, the significance of developing our CPA firms.two presents analogy of our CPA firms. In this part, a detail description about current system. Professional limits and internal managing system have been given. An urgent question about CPA firms must be solved in order to quicken the development. The third part the important part of this paper will discuss the running policy of CPA firms under the new economic circumstance. If the accountants in China want to go abroad and compete with international CPA firms, we must take some measures to change our organization, widen the scale and strengthen the setup of internal managing system; the fourth part, the last part, the future of the CPA firms. After Chinese WTO entry, it goes without saying that the market of accountants will open too. With getting advanced experience from other countries, the CPA firms in China should develop themselves and take the challenge.更多还原