【作者】 林锐；

【导师】 朱柏铭；

【作者基本信息】 浙江大学 ， 公共管理， 2005， 硕士

【摘要】 CPA执业质量问题是社会公众关注的热点问题,也是财政部门履行会计监督职责新的难点问题。本文主要采取规范研究和案例分析相结合的方法,运用委托代理理论、信息不对称理论等经济学基础理论,本着理论与实践相结合,借鉴国外先进经验与开拓创新相结合的原则对CPA执业质量问题进行研究。得出以下主要结论: (1) 为消除或减轻所有者和经营者之间的信息不对称,产生了CPA审计。但CPA审计自身也存在“逆向选择”和“道德风险”问题。 (2) 我国企业经营者委托CPA审计的主要目的是为了应付政府部门和相关法规的要求,对高质量审计缺乏自愿性的需求。 (3) 我国会计师事务所组织方式存在缺陷并且CPA审计市场不公平竞争情况普遍,造成对高质量审计的供给不足。 (4) 法规不健全、处罚不力、监管体系不顺、多头监管等原因造成我国对CPA行业监管不到位。 (5) 在公司治理结构无法在短期内完善的情况下,可以通过完善对国有企业的监管考评体系或试行政府部门委托付费等途径提升对高质量审计的需求。 (6) 合伙制下合伙人互为代理的制度安排,将有效提升CPA审计质量。有限责任合伙制既有利于加大合伙人风险,又有利于事务所发展壮大。推行合伙制应当建立CPA责任保险。 (7) 政府部门应通过提高准入门槛,提升市场集中度,优化CPA审计市场结构;通过加强检查,净化CPA审计市场,提高CPA审计质量。 (8) 我国应建立股东集体诉讼制度,健全民事责任赔偿机制,促使CPA提高审计质量。 (9) 政府部门应通过实行会计师事务所定期聘任制度、审计业务与咨询业务不兼容的规定保证CPA审计独立性。 (10) 自律与他律并不矛盾,应构建以政府监管为主导,以行业自律管理为补充的CPA行业监管体系。更多还原

【Abstract】 The paper mainly studies the problem of the auditing quality of CPA by using deputation theory and asymmetric information theory etc and a perfect combination of standard studies and cases analysis, in compliance with the principles of combination of theory with practice and combination of drawing on foreign advanced experiences and blazing new trails. We draw the following conclusions:(1)To eliminate or lighten informational asymmetry between the owners and business operators, .CPA audit begins. However, CPA Audit itself faces the problems of moral hazard and adverse selection.(2)The business operators commission CPA Firms to audit in our country. Its primary purpose is to walk through the requirements of governments and associated regulations. The demands for high-quality audit are out of the voluntary aspect accordingly.(3)High-quality audit deficiency is caused by defects in the way that CPA Firms is organized and the universality of unfair competition in CPA audit market.(4)Due to faulty regulations, uncritical punishments, unsound control system and duplicate supervision and administration, the control system for CPA trade is not in place in our country.(5)In the event corporate governance structure fails to be improved in the short term, the ways such as improving the control and appraisal systems for State-owned Enterprises or experimenting with charges being entrusted to an agent by governments, should work in escalating demands for high-quality audit.(6)The arrangement for partners’ mutual agency under the partnership system would effectively improve the quality of CPA audit. Limited Liability Partnership facilitates not only partners’ risks to increase but also CPA Firms to grow in strength, so introducing partnership must establish the system of liability insurance for CPA.(7)Government departments should increase market concentration rate and optimize the composition of audit market by means of improving the threshold of access, purify audit market of CPA and improve the quality of CPA audit by means of strengthening supervision and inspection.(8)Helping the CPA improve the quality of audit, our country should establish the system of class action and improve the mechanism of compensation for civil liability.(9)Government departments should ensure the independence of CPA audit through sessional appointment in CPA firms and the provision on which audit operations and consultancy services are incompatible.(10)Because self-discipline and heteronomy are not contradictory, it is necessary to design and establish a strict control system for CPA trade that governmental supervision and administration is led and the trade self-restraining management is supplemented.更多还原