会计师事务所脱钩改制后存在的问题及对策

Problems of Chinese Accounting Firms after Reorganization and Some Countermeasures

脱钩改制给注册会计师事业来了新的生机。但也存在许多隐患。文中从执业环境、执业质量及执业道德等方面论述了改制后事务所存在的主要问题及产生的原因,并提出了相应的建议。

While reorganization of Chinese accounting firms has brought opportunities for the CPA( Certified Public Accountant) profession, problems also have emerged thereafter. The main problems and causes existing in the reorganization of Chinese accounting firms are analyzed from the following aspects such as auditing environment, auditing quality and auditing morality. Suggestions are offered to solve these problems.