芬兰会计论文-浅论注册会计师行业管制Finland accountant thesis-Accompanying with a series of significant accounting frauds cases of international and domestic listed companies, such as the Microsoft, IBM, GE, certified public accountant (CPA) industry is confronted with the unparalleled crisis of confidence. There exists serious financial fraud such as manipulation of profit, fictitious transactions in several industries. The capital market commotion has accelerated the USA financial crisis penetration to the world. The international community faces a new topic that is how to reinforce and perfect governmental control of CPAs and to increase its social trustworthiness.Currently, our country is in the economy-rotating period, so accounting services has low level of market mechanism degree. Because of all sorts of factors, such as faulty legal system and the mal-position government function, we have to pay much to regulate the CPA industry, but get low efficiency.Government had intensified regulating dynamics on CPA industry since a series of accounting fraud cases such as Enron event happened. The Ministry of Finance, who called back the principal of regulating-power to CPAs in October 2002, reinforced further regulation to CPA industry. However, considering public ratification degree of society in CPA industry and its self-discipline, the situation is not optimistic. http://www.51lunwen.org/fenland_area.html
Today the service quality of CPAs still has to be improved. Otherwise, it will initiate negative influence on the development of capital market. And it brings force questions to governmental regulations on CPA industry.For this reason, it is necessary to start research on current regulating style of CPA industry. Leading to a fast and healthy growth of the industry, we should build a new mode, which is adapted to the situation of China. The core problem we cannot avoid is how to regulate the industry at the lowest cost, and get the best efficiency.
This dissertation, beginning with the supply -demand relationship, using cost-benefit analysis method, researches on the regulation theory and regulating mode of CPA industry, and proposes countermeasures. Our target is to rationalize the relation between government regulation and self regulation under the realistic regulation mode. So we have to manage the relations between governmental regulation and self regulation first.
Then make clear the respective function branches of the government, the dominant position of government regulation department in industry regulations, the function of the industrial association allocation and its punishing rights. The last and most important one is that all the department should coordinate effectively. The study has important significance theoretically and practically.
The target is to improve the governmental ability to regulate, to raise the social trustworthiness up, and to initiate the CPA industry developing faster continuously. Considering about the national condition, that our country is building the socialism market economy with Chinese characteristics, and using cost and profit analysis, the independent regulating pattern is the best choice. But thinking about the economy rotation of China, we cannot choose this pattern at once. Consequently, the mixed mode, taking governmental regulation as the primary measure and ego regulation as subsidiary ones, is reasonable and practical.This dissertation has six sections. The first one: introduction.
It includes the background, the significance, the literature summary, the aim, the means, the main technology route and the innovation and the deficiency.The second section: the basic theory. It introduces the cost-benefit analyzing method and fundamental regulation theory.
This section does basic work of the theoretical research, and also leads to other sections’research.The third section is research on regulating mode of CPA industry. It analyzes the character of CPA industry, all the factors which affect t
