摘要
注册会计师行业是对经济发展具有重要作用的一个行业，发挥着无可替代的作用，它的发展日益受到了政府和社会各界的关注和重视，被视为社会主义市场经济的奠基、“不拿工资的经济警察”。相对其他经济类中介行业而言，注册会计师行业发展的比较快，也比较规范有序，是唯一有专门法律——《中华人民共和国注册会计师法》规范的经济类中介行业。近两年来，美国安然公司和我国银广厦事件中的审计失败等国内外的事件，引发了社会公众对注册会计师行业的不信任，对现有的注册会计师行业管理模式提出了质疑，我国的注册会计师行业管理面临着怎样发展的紧迫课题。本论文拟尝试研究注册会计师行业管理模式，提出对我国注册会计师行业管理模式发展的建议，为注册会计师行业管理工作提供一些参考。
第一部分简要介绍注册会计师行业的概况。包括世界范围内注册会计师制度的形成及启示，我国注册会计师行业的历史简况、发展现状和当前我国会计师事务所在发展中面临的突出问题及原因分析。
第二部分介绍了我国注册会计师行业管理模式的发展阶段，管理现状，存在的主要问题以及最近我国在注册会计师行业体制改革方面所采取的举措。
第三部分介绍了英、美等国外注册会计师行业的管理模式，总结出对我们的启示。
第四部分对完善我国注册会计师行业管理模式做一些探讨。提出注册会计师行业管理模式的理论基础了，对行业管理模式进行划分，提出在设计注册会计师管理体制时应考虑的因素和应遵循的原则，提出我国应采取的管理模式，并论述了应相应采取的一些具体措施。
Profession of certified public accountant, a profession with indispensable significance in economic development of our country, is seen as one of the foundations of socialist market economy and sometimes called "economic policeman without pay", and now more and more emphasis is placed on its development. Compared with other intermediary professions in economic field, this profession develops much more quickly and it is also the only profession in economic field that is standardized by a special law, that is, "Law of Certified Public Accountant". In the past two years, auditing failures both at home and abroad, such as what happened in Anron in the United States and Yin Guang Sha in China, have made people doubt the function of the management mode of this profession and become mistrust certified public accountants, therefore, how to make this profession have a healthy development in China is really a problem we have to face with. This paper makes a study of the management mode of the profession of certified p
ublic accountant and then puts forward some suggestions concerning its development and also provides some references for the management of certified public accountants.
The first part of the paper gives a brief introduction to the profession, including formation of the system of certified public accountant, historical descriptions of the profession in China, its development, its present problems and
analyses of the causes bringing forth the problems.
The second part gives an introduction to the different developing stages of management mode of profession of certified public accountant in China, the present situation of management, major problems and measures adopted in the structural reform of the profession.
The third part introduces management modes applied in profession of certified public accountant in some foreign countries such as in the Great Britain and in the United States and also summarizes some inspirations we should learn from.
The fourth part discusses some measures we should take to perfect our management mode in profession of certified public accountant. It also puts forward theoretic foundations and classifications of management mode of the profession and points out some factors we should consider and some principles we should follow when designing our managing system of certified public accountant, and based on all discussed above, this paper puts forward an ideal management mode that we should adopt and corresponding specific measures we should apply in management.
引文
[1] 财政部．中国会计年鉴2001年．北京：中国财政出版社，2002．
[2] 财政部．中国会计年鉴2002年．北京：中国财政出版社，2003．
[3] 中华人民共和国注册会计师法．1994．
[4] 财政部．关于印发<财政部各司职责范围暂行规定>的通知》(财办[2000]7号)．2000．
[5] 杨松堂．关于注册会计师行业管理体制的一些思考．中国注册会计师，2002，(5)：22-23．
[6] 启云．美国注册会计师监管体制面临历史性改革．中国注册会计师，2002，(8)：27-28．
[7] 启云．安然事件后美国注册会计师行业监管立法的最新动向．中国注册会计师，2002，(7)：14-16．
[8] 柴珐．关于完善我国注册会计师管理体制的思考，中国注册会计师．2002：2．
[9] 王丙乾．中国注册会计师业务全书．经济管理出版社，1997