我国注册会计师行业面临的挑战及其对策

The countermeasure of challenge the accounting firms face in our country

自从去年安然等诸多上市公司财务造假案件曝光后,注册会计师行业的行为规范在全世界范围内受到了广泛的关注,各国都对注册会计师行业加强了监督和管理,我国也不例外。立法的逐步完善及我国的审计市场和会计师事务所本身固有的缺陷,给注册会计师行业带来了诸多挑战。本文认真分析了我国注册会计师行业面临的挑战,并尝试提出一些可行的应对措施。

After the exposure of Enron and other financial cheats, many people focus on CPA industry, and many countries have strengthened it. The falsies of audit market and accounting firms, and the complete of legislation bring many challenges. The article analyses the challenges in our country and tries to give out some countermeasures.