会计师事务所不正当低价竞争研究——基于山东注协执业监管的分析

Research on Unfair Low Price Competition of Accounting Firms——Based on the Practice Supervision of Shandong Certified Public Accountants Association

会计师事务所提供的审计服务收费放开后,立即引起了学术界和执业界相关人士的高度关注。如何使会计师事务所规范、合理收费,遏制低价恶性竞争、促进注册会计师行业健康发展,是审计服务收费价格限制取消后亟需解决的问题。本文首先对山东省注册会计师协会执业监管公告进行分析,发现了有关审计收费存在的诸多问题,然后从理论视角分析了目前审计收费出现这种现状的危害以及原因,进而提出对审计收费不正当低价竞争的治理对策,发现供给侧改革背景下会计师事务所分类管理是治理不正当低价竞争的一种有效手段。

After the release of the audit service fees provided by the accounting firm, it immediately attracted the attention of academics and relevant practitioners. How to make accounting firms standardize and reasonable charges, curb low-price vicious competition, and promote the healthy development of the CPA industry is an urgent problem to be solved after the cancellation of the audit service price limit. This paper first analyzes the practice supervision announcement of Shandong Certified Public Accountants Association, and finds out many problems related to audit fees. Secondly, it analyzes the harms and causes of the current situation of audit fees from the theoretical perspective, and then proposes that the audit fees are not properly low. The countermeasures of price competition, found that the classification management of accounting firms under the background of supply-side reform is an effective means to deal with unfair low-price competition.