我国会计师事务所的性质与功能扭曲的管制

The Nature & Function and Its Distortion & Regulation of CPA Firms in China

通过对会计师事务所参与企业会计造假及提供企业虚假财务审计信息的分析,在纵观国内外会计师事务所的性质、形成与发展的基础上,剖析了会计师事务所在社会经济事务中发挥的弥补市场失灵与政府失灵的基本社会功能,并从会计信息失真与会计师事务所之间的经济利益关系,揭示了会计师事务所提供虚假财务审计信息、参与企业会计造假的原因及其社会危害,进而提出了管制会计师事务所行为扭曲的政策措施与建议。

By analyzing the participation of the certificated public accountant (CPA) firms in cahoots action of enterprise accounting and the provision of enterprise false financial audit information, and based on the survey of the nature, formation and development of certificated public accountant (CPA) firms both in China and abroad, the paper deals with basic social functions performed by CPA firms in making up the market and government failure in socio economic affairs. And then from the economic interest relationship between accounting information distortion and CPA firms, the paper reveals causes and social damage of the provision of false financial auditing information and the participation in cahoots action of enterprise accounting, and further presents policy measures and suggestions to control behavior distortion of CPA firms.