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改革开放30年来,中国会计师事务所在从小到大、由弱变强的历史发展过程中,事务所产权制度的演进突出地体现了中国特色的事务所发展道路,其间经历了从政府主导到市场主导,从被动增长到主动发展,从强制性变迁到诱致性变迁的转变,中国会计师事务所正在沿着市场化、国际化方向走向未来。改革开放30年以来,中国的注册会计师审计制度作为市场化经济改革进程中一项重要的国家治理制度安排,经历了从无到有,从小到大,从无序到规范的演变过程。作为审计主体,会计师事务所的发展与审计社会功能的有效发挥息息相关。从本质上说,市场经济是产权经济,会计师事务所作为独立的经济主体,其治理制度的安排,特别是产权制度安排对其自身发展和社会作用的发挥具有特别重要的意义。有鉴于此,笔者选择会计师事务所产权制度的演变为视角,对我国会计师事务所的30年发展历程及其特点作一个概要的回顾与评价。
In the 30 years since the reform and opening up, the evolution of the property rights system of the firm in China, from small to large and from weak to strong, has prominently demonstrated the development path of the firm with Chinese characteristics. In the meantime, it has gone from government-led to the market From the passive growth to active development, from mandatory changes to induced changes in the transition, the Chinese accounting firms are marching toward the future along the direction of marketization and internationalization. Since the reform and opening up, the auditing system of certified public accountants in China, as an important institutional arrangement of state governance in the process of market-oriented economic reform, has undergone a process of evolution from scratch, from small to large, and from disorder to regulation. As the main body of audit, the development of accounting firms is closely related to the effective functioning of auditing social functions. In essence, the market economy is the property right economy. As an independent economic entity, the accounting firm’s arrangement of its governance system, especially the institutional arrangement of property rights, is of particular importance to its own development and social function. In view of this, the author chooses the evolvement of accounting firm property rights system as a perspective, and reviews and evaluates the 30-year history and characteristics of accounting firms in our country.