我国会计师事务所行业不正当竞争治理探索

我国上市公司财务丑闻的不断出现,非上市公司虚假会计信息的普遍存在,国家税源的大量流失,与我国会计师事务所存在不正当竞争有着十分密切的关系。本文采用分析和归纳的研究方法,总结了我国会计师事务所不正当竞争的种种表现,同时,提出了政府、社会以及会计师事务所自身治理不正当竞争的对策。以期与关心我国会计师事务所行业发展的同仁进行交流,共同促进这一行业的健康发展。

Research On the Illegitimate Competition in Accounting Agencies

All the factors,the constant appearance of the financial scandals of listed company of our country,the general existence of false accounting information of the private companies,and the running off in a large amount of the national source of tax revenue,are closely related to the illegitimate competition among accounting agencies.After a detailed analyzing and summing up,this paper has summarized all sorts of illegitimate competitive behaviors among accounting agencies.Meanwhile,it also provides the government,society and accounting firm itself with countermeasures of the illegitimate competition.In this paper,the author wants to exchange ideas with colleagues,who care about the enterprise development of our country and the development of the accounting agencies,and thus promoting the development of this area.