转型期独立审计的行业变迁分析

To Analysze on the Reformation of Independent Audit Industry in Transition

我国注册会计师行业市场化改革的道路并不平坦。当一次次的审计案件将注册会计师推到了风口浪尖,批评更多的是指向个人、行业的道德素质或政府的不作为,很少有人结合转型期中国社会的大环境去思考问题的根源——改革思维所内涵的古典主义市场经济观忽视制度与法制要素。行政权力不受约束,个人利益不受尊重,整个社会缺乏有效的利益协调与约束机制。文中尝试将其他学者对转型期中国社会的研究应用于中国注册会计师行业变迁中具体问题的分析。

The transition path of CPA marketizing is not smooth. When the group of CPA is pushed to the outlet by successional cases, criticism is more pointed to the moral quality of individuals, industries or the nonfeasance of government, very few of us will attribute it to the classical reform concept of the transition environment of China,which is the root of the problem. The unfettered power, personal interests are not respected, the entire community lacks of effective coordination of interests and restraint mechanisms. This paper tries to use other scholars on China＇s social transition to analyze the transition of China＇s CPA market specificly .