保证会计信息质量的第二道防线及其建设路径

The second line of defense and constructive route to ensure quality of accounting information

会计人员、内部审计及注册会计师是保证会计信息质量的三道防线,为保证会计信息的质量,这三道防线必须各司其职。这三道防线之间存在着一定的后续替补关系,但由于众所周知的原因,第一道防线相当脆弱。因此,为提高会计信息质量,同时为防止企业应承担的责任向注册会计师转移,有效降低注册会计师的审计风险,加强第二道防线的建设是当务之急。为此,必须从长期和近期两方面着手:从长期看,这有赖于我国现代企业制度的建立和健全,使其成为企业发展的一种内在需求;从近期看,应使其成为法定的要求。

Accounting personnel, inner audit and registration accountant are the three lines of defense to ensure quality of accounting information. They must work independently to ensure the quality of accounting information. But they have some follow-up and replaceable relations among them. It is well -known that the first line is rather weak. So the second line should be reinforcesd to raise the quality of accounting information, prevent the responsibility taken by business shifted to the registration accountant, and reduce the registration accountant's danger while auditing. Therefore, we must handle this problem from two aspects: long-term and short-term. From the long-term aspect, this depends on the establishment and perfection of the modern business system, which makes it an inner demand for developing business. From the short-term aspect, it should become a legal requirement.