论文部分内容阅读
一个行业服务质量的高低,关乎到整个行业的兴衰,会计师行业也不例外。如果社会公众不再相信会计师们发布的鉴证报告,这个行业也就没有存在的价值了。因此,关注会计师事务所的执业质量,具有重要的意义。对中小会计师事务所而言,由于其规模小,数量多,竞争压力大,审计收费低,由此而产生的生存压力导致了中小事务所执业质量的降低。要解决这个问题,需要从制度源头入手,即建立中小事务所的生存保障金制度,对其因坚守执业准则而造成的损失进行财务补偿,以降低生存压力对执业质量造成的影响,构筑中小会计师事务所发展的制度基础和财务保障。
The quality of service in an industry is related to the rise and fall of the entire industry, and the accountancy profession is no exception. If the public no longer trusts the assurances issued by accountants, there is no value to the industry anymore. Therefore, it is of great significance to pay attention to the quality of practicing accounting firms. Small and medium accounting firms, due to its small size, quantity, competitive pressure, low audit fees, the resulting pressure to survive led to the quality of small and medium-sized firms to reduce the quality of practice. To solve this problem, it is necessary to start from the source of the system, that is, to establish the subsistence guarantee system for small and medium-sized firms and to make financial compensation for the loss caused by sticking to the practice guidelines in order to reduce the impact of survival pressure on the quality of practice and to build a small and medium-sized accountant The institutional basis and financial security for the firm’s development.