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近来,美国注册会计师行业可谓祸不单行,安达信等世界会计师业内航母丑闻不断,为中国会计师行业上了深刻的一课。我国的注册会计师行业,同样面临着十分严重的诚信危机。2001年底的有关调查显示,88%的调查对象对上市公司会计信息持不信任态度。近期一项针对102家会计师事务所进行的权威调查显示,按照会计准则要求,对上市公司出具过“无水分”审计报告的事务所只占18%。可以说,中国会计师行业正在患上诚信危机病。从安达信看中国的会计师行业,重建诚信,需下五剂重药。1.采用合伙制在发达国家,95%以上的会计师事务所采用合伙制形式。多年来,我国虽然一再鼓励发展合伙制事务所,但目前合伙制事务所仅占全国会计师事务所总数的14%左右。而有限责任公司仅对其业务行为承担有限责任,我国大多数会计师事务所注册资本仅为30万元,也就是说会计师事务所违规的最高赔偿是30万元。而合伙制则不同,违规一旦被发现,会计师事务所要以其全部财产承担赔偿责任,如果还不足以赔偿,作为合伙人的注册会计师还要以其个人财产承担赔偿责任,这种组织形式显然有助于提高注册会计师的风险意识和自我约束
Recently, the CPA profession in the United States can be described as troubles. Andersen and other world accountants continue to scandal in the airline industry, the Chinese accounting profession has a profound lesson. China’s CPA industry, the same face a very serious crisis of honesty. According to the survey conducted at the end of 2001, 88% of the respondents did not trust the accounting information of listed companies. A recent authoritative survey of 102 accounting firms showed that only 18% of firms issued “no water” audit reports to listed companies as required by the accounting standards. It can be said that China’s accounting profession is suffering from a crisis of honesty and credit. Looking at China’s accounting profession from Anderson, rebuilding integrity, it takes five doses of heavy drugs. 1. The use of partnership In the developed countries, more than 95% of the accounting firms to adopt a partnership form. Over the years, although China has repeatedly encouraged the development of partnership offices, the number of partnership firms currently accounts for only about 14% of the total number of accounting firms in the country. However, the limited liability company only has limited liability for its business activities. Most of the accounting firms in our country have a registered capital of only 300,000 yuan, which means that the maximum compensation for violation of accounting firms is 300,000 yuan. The partnership is different, once found violations, accounting firms to assume full responsibility for compensation for their property, if not enough compensation, as a partner of CPA but also to bear personal responsibility for its own property, this organization is clearly there Help to improve CPA’s risk awareness and self-restraint