会计师事务所评级制度探讨

On Accounting firm Rating System

众多造假事件的出现使中国上市公司会计信息的真实性受到一次又一次的挑战 ,也使注册会计师的信誉面临着公众的严重质疑。对于这一问题的解决 ,提出了一种新的方法———给会计师事务所的审计资质评级。文章从逻辑上证明了这一方法对增强上市公司会计信息真实性的作用 ,但这一方法真正起作用有赖于一个较为完善的评级制度。试图构架这样一个评级制度的具体框架 ,力图使评级制度具有更高的客观公正性、科学性和实用性 ,使评级真正发挥作用。

Numerous accounting fraud affairs have challenged the authenticity of the accounting information from the public companies, and the public have also doubted the reputation of the accounting firms. Subject to the issue, the article raises a new solution, i.e. rating the accounting system. The rating can help the investors especially the small investors to identify the qualification of the accounting firms who issue the audit report to the companies so as to avoid certain risk brought by the incorrect accounting information. On the other hand, the rating can also press the accounting firms to improve the quality of audit work and the audit reports. The article has also logically proved the effectiveness of the solution, which relies on a perfect rating system. The article tries to establish such a system that includes the establishment of the rating institute, team members, method and the criteria, etc. The writer tries to establish a more objective, scientific, and practical system so that it can really work instead of just being a process. We hope the article can provide a new idea for the authenticity of accounting information issue.