论执业环境与注册会计师独立性

On CPA's Occupational environment and its Independence

独立性是维护审计质量的一个重要保证,而注册会计师独立性的维护必须辅以良好的公司治理。因此,解决注册会计师的独立性问题,不仅要完善其自身的职业建设,而且还必须加强有效资本市场的建设,使审计质量的信息传导机制得以发挥,形成市场对高质量审计的需求。同时,必须建立完善的公司治理结构,并从根本上提高公司的质量。

Independence is a vital assurance to maintain auditing quality. In order to maintain the CPA's independence, it is important to have a good corporate governance. Therefore, to resolve the problem of CPAs' independence, is not only to consummate its own occupation construction, but also to strengthen the construction of effective capital market. So that the market can bring the information conduction mechanism of audit quality into play, and form the demand of high quality audit. Furthermore, we may perfect the governance structure of list companies and enhance companies' quality radically.