我国注册会计师行业面临的风险与对策

Risk and Countermeasure of Chinese CPA Field

会计信息的公共信息职能的深入扩散,使注册会计师出具的审计报告成为判断获取会计资料可靠性的依据。注册会计师行业因为执业环境以及执业人员自身缺陷遇到越来越多的风险。应严格会计师市场进入约束,完善事务所退出机制,引导会计师事务所建立、健全内部治理结构,加强与政府监督的结合,提高注册会计师的专业胜任能力,以规避其行业风险。

with the further spread of public information function for accounting information, the auditing report given by CPA becomes basis to decide the reliability of accounting data acquired. CPA field is facing more risks because of the working environment and CPA themselves＇ deficiency. Thus it should restrict the market access of CPA, perfect quitting system of CPA office, guide them to build and improve internal governance structure, further cooperated with government to increase professional ability and finally avoid the risks.