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国家治理视角的注册会计师行业功能演变研究

Research on the Functional Evolution of CPA Industry from the Perspective of National Governance
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摘要 国家治理体系现代化要求注册会计师行业范围和功能与之相适应。20世纪80年代注册会计师行业主要为外商投资企业提供查账和纳税服务;随着资本市场逐步发展,注册会计师行业主要业务转换为服务上市公司财务信息鉴证;随着治理体系不断完善,注册会计师业务范围拓展到服务社会组织财务信息鉴证、评价政府绩效等各个方面。注册会计师行业服务国家治理的作用机制包括:服务资本市场提高资源配置效率,促进社会治理机制完善,助推政府治理水平提高。目前注册会计师行业功能发挥尚不充分,体现为上市公司审计质量有待提升、服务政府治理面临不合理制度限制、服务社会组织范围有待拓展。应综合运用政策推动事务所提升治理能力、完善政府购买服务制度支持事务所开拓服务政府业务、加强政策引导促进事务所更深层次参与社会组织治理,进一步发挥注册会计师行业治理功能,促进国家治理体系现代化目标实现。 The modernization of national governance system requires the CPA industry to come up with matched business scope and functions.In the 1980s,the CPA industry mainly provided auditing and tax payment services for foreign-invested enterprises.With the development of the capital market,the main business of the CPA industry had been transformed into the service of financial information attestation of listed companies.With the continuous improvement of the governance system,the scope of CPA business had expanded to serve the financial information attestation of non-government organizations,evaluate the government performance,management consulting and other aspects.The functional mechanism of the CPA industry in serving national governance includes:improving the efficiency of resource allocation and improving social governance mechanism;reducing the cost of government governance and boosting the level of government governance.At present,the function of CPA industry is not fully developed,which is reflected on the audit quality of listed companies,the unreasonable institutional constraints in serving government governance,and the limited scope of serving non-government organizations.Policies should be comprehensively used to promote the governance capacity of companies,improve the government purchase service system,support the firm’s development of government services,strengthen policy guidance,and promote companies’ deeper participation in the governance of non-government organizations,so as to give full play to the governance function of certified public accountants and facilitate the realization of the goals of modernizing national governance system.
作者 张军 刘华 王媚莎 Zhang Jun;Liu Hua;Wang Meisha(不详)
出处 《审计研究》 CSSCI 北大核心 2020年第1期43-50,共8页 Auditing Research
基金 教育部哲学社会科学研究后期资助项目(项目批准号:18JHQ057) 北京市教委重点项目(项目批准号:SZ201810037021) 广东省人文社科创新团队项目(项目批准号:2018GWCXTD002) 广东省人文社科特色创新项目(项目批准号:GWTSCX041)的阶段性成果 北京物资学院“会计与治理”科研攻关团队(项目批准号:2017GG08) 广州城建职业学院重点课题(项目批准号:Zsk01)的资助.
关键词 国家治理 政府治理 经济治理 社会治理 资本市场 national governance government governance economic governance social governance capital market
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