在北京注册会计师协会会计师事务所相关业务收费政策法规培训会上的讲话

Secretary General Chen Yugui addresses the training session convened by Beijing Institute of CPAs for policies and regulations on audit fee

陈毓圭指出,北京注协高度重视事务所业务收费领域存在的突出问题。他强调,解决业务收费过低的问题,需要从供给结构性改革的高度来认识。在收费改革的问题上,一是要正确看待政府放开收费标准。把收费交给市场,既是政府转变职能、发挥市场在资源配置中的决定性作用的重大举措,也是注册会计师专业服务市场建设的必然要求。二是要把收费制度作为事务所质量控制体系的一个重要因素来建设。三是要把业务收费建立在工时记录、成本计算的基础上。四是完善会计师事务所分配制度。

Dr.Chen Yugui,Secretary General of CICPA commented that Beijing Institute of CPAs has devoted much attention to the prominent issues pertaining to the setting of audit fee by accounting firms.He stressed that in order to solve the setting low audit fee problem,one needs to understand it from the perspective of structural reform of the supply side.Regarding the reform of audit fee,first,we should have a positive view on government easing the standards of setting audit fee.Leave the setting of audit fee to the market is not only a significant move by the government to shift its functions to let the market to play a decisive role in resource allocation,but also a pre-requisite for the development of CPA professional service market.Second,we should treat the development of audit fee setting process as a key element of the quality control system within the accounting firms.Third,the setting of audit fee should be based on incurred working hours and cost.Fourth,the remuneration of accounting firm staff needs to be further improved.