中国证券市场政府监管下的注册会计师业自律研究

证券市场是一个信息不对称的市场,会计信息因具有经济后果,对其披露的有效监管显得异常重要.注册会计师的审计,在会计信息的披露监管中扮演着重要角色.20世纪末,持续不断的公司舞弊使各国进行了深刻的反省,政府监管下的注册会计师业自律逐步成为英美国家的共同取向.应该从政府和行业两个角度入手,通过建立有效的制衡机制,以促使注册会计师业保持独立性,加强行业自律,改变我国会计信息失真的状况,防范上市公司会计信息不对称现象的发生.

A Research on Self-discipline of Registration Accountant Under Government Supervise in Chinese Stock Market

The stock market is the market of an information dissymmetry. It seems to be excrescent importance to supervise accountancy's information because accountancy's information has the economic result. The audit of registration accountant plays an important role in accountancy's information disclosure. In the end of the 20th century, the continuous company embezzlement, has made lots of countries carry on the deep self-reflection. The industry self-discipline of registration accountant becomes common tropism of British and American nations gradually. It joins two angles of the government and profession to commence, passing to build up the valid mechanism of checks and balances, urge the registration accountant's industry to keep the independence, strengthen the profession self-discipline, change the our country accountancy's information to lose the true problem, guard against occurrence of the accountancy's information dissymmetry phenomenon of the pulic company.