英国特许会计师行业监管体制及其改革对我们的启示

The Enlightenment to China： The Regulatory System of British Chartered Accountants and Its Reform

英国是世界注册会计师行业的发源地，其注册会计师行业的监管体制在经过不断的改革和创新后，长期是世界性的典范。本文分析和归纳了英国注册会计师行业监管体制及其改革的经验，并在对我国注册会计师行业监管体制存在的主要问题进行对比分析后，从法律规范、政府监督和行业自律管理三个方面提出了改进体制的对策：在法律规范方面，应从修改与注册会计师行业相关的国家法律和制定地方相关法规两条途径来进一步明确政府、协会和注册会计师各自的权力和责任；在政府监督方面，按照《注册会计师法》的要求，财政部门应成为政府监督的唯一部门，财政部门的监督应是宏观和非直接的，或者说财政部门应只监督注册会计师行业的重大事项（如上市公司审计业务、重大国有企业审计项目和重大投诉等）并主要采取监督行业协会的方式进行监督；在行业自律管理方面，因为历史的缘故，特别是现行法律的限制，注册会计师协会目前还应继续挂靠政府部门。在这种情况下，一方面可以有效地将政府监督通过主管部门与行业自律管理在协会层面上结合起来；另一方面可以通过人大立法和政府授权来赋予注册会计师协会必需的自律权，同时在注册会计师协会内建立一个有效的行业自律管理机制。

UK is the cradle of the profession of certified public accountants （CPAs）, and after a series of reforms and innovations, its regulatory system in CPA is recognized as a good practice model in the world. So, in this article, the author has analyzed and generalized the experiences of the British regulatory system and its reforms, also has analyzed the existing problems in the regulatory system of CPAs in China, and pointed out that the regulatory system of CPAs in China should be improved at the three aspects of law clarification, government supervision and self-regulation. For the improvement of the law clarification, it is necessary to clarify the right and responsibility of the governlnent, the institute and the CPA in the regulatory system by amending the related acts or setting up the local implemental regulations of the acts. For the improvement of the government supervision, following the request of the existing Certified Public Accountants＂ Act, the financial department should be the unitary government department to supervise the profession of CPA, and focus on the macro point of view and mainly use the indirect approach to supervise. That is to say, the financial department should concentrate on the supervision of the material matters, and indirectly supervise this profession through supervising the institute which supervises the day to day business of this profession. For the improvement of the self-regulation, because of the historical reasons and the restriction of the Certified Public Accountants＂ Act, the institute of CPA in China has to be a subsidiary of Ministry of Finance nowadays. In this circumstance, it is necessary to empower it to conduct the related roles of the self-regulation, and an effective self-regulatory system should be set up in ICPA （Institute of Certified Public Accountants）. At the same time, it is possible to combine the government supervision and self-regulation at the institute＇s level effectively.