摘要
目前我国会计师事务所普遍存在执业质量低下的问题。有限责任的组织形式、签署报告及允许退休注册会计师执业的规定对会计师事务所的执业质量缺乏内在的约束机制,是导致会计师事务所执业质量低下的内在原因;激烈竟争的会计买方市场、缺乏强有力的外部监督和执法力度太轻是会计师事务所执业质量低下的外在原因。要解决会计师事务所执业质量低下的问题,应从改变会计师事务所有限责任的组织形式着手,加强外部监督和执法力度,实行退出机制,并辅之以其他的有效措施。
At present, accounting firms of our country widely have the problem of the low practice quality. The organization form of limited liability and provision of signing report and admission to retired CPAs lack in restriction mechanism to accounting firms' practice quality, which is the internal causes of the low practice quality of accounting firms. The fierce competition of buying accounting market, the shortage of powerful external supervision and weak power of executing the law are the external causes of the low practice quality of accounting firms. In order to solving these problems, it is necessary to change the organization form of limited liability, strengthen external supervision and the power of executing the law,execute drop-out mechanism and supplement other effective measures.
出处
《商业研究》
北大核心
2002年第19期67-69,共3页
Commercial Research
关键词
会计师事务所
执业质量
原因
对策
accounting firms
practice quality
causes
countcnneasures
