论我国民间审计独立性的影响因素和对策

On the Influential Factors to China's Folk Audit and Countermeasures

通过对影响民间审计独立性的五个因素的论述,提出了改善我国注册会计师审计关系,改善非审计服务,扩大会计师事务所规模,大力推行合伙制,将现行付款方式改为“谁受益,谁委托,谁付款”和建立完善的民事赔偿制度,加大行业监管和执法力度等五个方面的对策。

Through the analysis of the five factors that affect the folk audit independence, the author proposes some relevant countermeasures in the following five aspects： improve the audit relation of our country＇ s chartered accountants and the non -audit service, expand the accounting firm scale and carry out vigorously the partnership system, change the present payment method to ＂who profits, who entrusts, who pays money＂ and establish a perfect civil compensation system, and enlarge profession supervising and managing and law enforcement strength.