注冊(cè)會(huì)計(jì)師行業(yè)監(jiān)管研究畢業(yè)論-展示頁
2025-06-17 04:38本頁面
【正文】 ongLu proprietary of accounting fraud case events such as, as it involves some relevant accounting firm and produced by certified public accountants false or serious inaccurate audit report, the social from all walks of life so to our country industry regulator certified public accountants have questions about, that domestic certified public accountants industry is facing huge trust crisis. This paper industry regulator certified public accountants the theoretical basis of the CPA professional supervision analysis model, analysis of certified public accountants industry supervision, the problems in CPA professional supervision to perfect puts forward countermeasures. [Key words] CPA。長春大學(xué)旅游學(xué)院 畢業(yè)設(shè)計(jì)（論文）紙 注冊(cè)會(huì)計(jì)師行業(yè)監(jiān)管研究 [摘 要 ]近年來，我國的注冊(cè)會(huì)計(jì)師行業(yè)在發(fā)展中也暴露了很多問題，特別是接連不斷出現(xiàn)會(huì)計(jì)造假案和審計(jì)失敗案，發(fā)生了 青海華鼎 、 通用成本破產(chǎn) 、 國投中魯會(huì)計(jì)造假案 等事件 , 由于其中涉及有關(guān)會(huì)計(jì)師事務(wù)所及注冊(cè)會(huì)計(jì)師出具虛假或嚴(yán)重失實(shí)的審計(jì)報(bào)告，社會(huì)各界因此對(duì)我國注冊(cè)會(huì)計(jì)師行業(yè)監(jiān)管提出了質(zhì)疑，使國內(nèi)注冊(cè)會(huì)計(jì)師行業(yè)正面臨巨大的信任危機(jī)。 本文就注冊(cè)會(huì)計(jì)師行業(yè)監(jiān)管的理論依據(jù)，分析注冊(cè)會(huì)計(jì)師行業(yè)監(jiān)管模式，分析注冊(cè)會(huì)計(jì)師行業(yè)監(jiān)管中存在的問題，對(duì)完善注冊(cè)會(huì)計(jì)師行業(yè)監(jiān)管提出對(duì)策。 supervision of the CPA’ Industry。 measures 長春大學(xué)旅游學(xué)院 畢業(yè)設(shè)計(jì)（論文）紙 目 錄 引言 ................................................................... 1 一、 注冊(cè)會(huì)計(jì)師行業(yè)監(jiān)管概述 ............................................. 1 （一） 注冊(cè)會(huì)計(jì)師行業(yè)監(jiān)管的含義 ......................................... 1 （二） 注冊(cè)會(huì)計(jì)師監(jiān)管的特征 ............................................. 1 ............................................... 1 ............................. 1 二、注冊(cè)會(huì)計(jì)師行業(yè)的監(jiān)管模式 ........................................... 2 （一） 三種行業(yè)監(jiān)管的模式 ............................................... 2 ................................................. 2 ..................................................... 2 ..................................................... 2 （二）我 國注冊(cè)會(huì)計(jì)師監(jiān)管現(xiàn)狀 ........................................... 2 ............................................. 3 ........................................... 3 方面 ............................................... 3 三、注冊(cè)會(huì)計(jì)師行業(yè)監(jiān)管中存在的問題 ..................................... 3 （一）注冊(cè)會(huì)計(jì)師協(xié)會(huì)自律的監(jiān)管缺位 ..................................... 3 （二）政府監(jiān)管部門眾多、職責(zé)不清導(dǎo)致監(jiān)管 重復(fù) ........................... 4 （三）監(jiān)管隊(duì)伍力量薄弱監(jiān)管效率低下 ..................................... 4 四、加強(qiáng)注冊(cè)會(huì)計(jì)師行業(yè)監(jiān)管的對(duì)策 ....................................... 4 （一）確立中注協(xié)的獨(dú)立地位 ............................................. 5 （二）明確中注協(xié)與各地方注協(xié)的關(guān)系 ..................................... 5 （三）明確財(cái)政部、中注協(xié)、政府監(jiān)管部門職 責(zé) 劃分 ......................... 5 （四）提高監(jiān)管人員素質(zhì)，改進(jìn)監(jiān)管手段和方 法 ............................. 6 員選拔制度 ............... 6 ......................... 6 ......................................... 6 ........................... 7 結(jié)束語 ................................................................. 7 致謝 ................................................................... 8 參考文獻(xiàn) ............................................................... 9 長春大學(xué)旅游學(xué)院 畢業(yè)設(shè)計(jì)（論文）紙 共 9 頁 第 1 頁 ┊ ┊ ┊ ┊ ┊ ┊ ┊
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