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如何增强审计的独立性,提高会计报表的质量,一直是会计的理论界和实务界关注的一个重点问题,从理论的视角看,财务报表保险制度无疑为解决该问题提供了一个全新的思路,但财务报表保险制度在我国究竟有没有实施的可能性和必要性呢,笔者试图对这个问题进行研究和分析,并提出自己的一些看法。本文首先介绍了财务报表制度的基本内涵,其次对财务报表保险制度本身缺陷以及在我国的实施可能带来的弊端进行了分析,最后得出了财务报表保险制度在我国目前没有实施的必要性的基本结论。
How to enhance the auditing independence and improve the quality of the accounting statements has always been one of the key issues that the accounting theory circles and the practice circles pay attention to. From a theoretical perspective, the financial statement insurance system has undoubtedly provided a completely new idea for solving this problem. However, the financial statements insurance system in our country whether there is any possibility and necessity of implementation, the author tries to study and analyze this issue and put forward some of his own views. This paper first introduces the basic connotation of the financial statement system, secondly, it analyzes the flaws inherent in the financial statements insurance system and the possible drawbacks in the implementation of our country. Finally, it concludes that the financial statements insurance system is not implemented in our country at present. Basic conclusion