借鉴“驾照式”管理的注册会计师管理模式的相关思考

Reflections on the CPA management model based on the driving license system

獐子岛、瑞幸咖啡和康美药业等财务造假案的接连发生引发了公众对注册会计师审计质量的高度关注。高压监管虽可产生短期内“重典重罚”的警示效应,但并非持续维护审计质量的根本途径。由于兼具立法监管的刚性和容错预警的柔性,起源于法国的“驾照式”管理在交通、工程监理、医药等行业得到广泛应用。文中总结我国注册会计师管理的发展背景与趋势,提炼“驾照式”管理的核心逻辑,分析我国注册会计师行业实施“驾照式”管理的制度基础,探索注册会计师“驾照式”管理的基本方案设计、评估方案推进思路及预期效果,以期助力新时期我国注册会计师行业的高质量发展。

The successive occurrence of financial fraud cases such as Zoneco Group, Luckin Coffee and Kangmei Pharmaceutical has aroused the public’s high attention to the audit quality of certified public accountants. Although high-pressure supervision can produce a warning effect of “heavy and severe punishment ” in the short term, it is not the fundamental way to continuously maintain audit quality. Due to the rigidity of legislative supervision and the flexibility of fault-tolerant early warning, the “driver’s license” management originated in France has been widely used in transportation, engineering supervision, medicine and other industries. This paper summarizes the development background and trend of CPA management in China, refines the core logic of driver’s license management, analyzes the institutional basis for the implementation of “driver’s license” management in China’s CPA industry, and explores the basic scheme design and evaluation scheme of CPA’s “driver’s license” management. The promotion ideas and expectation results, can help the high-quality development of my country’s CPA industry in the new era.