基于审计视角的会计师事务所信用风险治理研究
  
DOI:
中文关键词:  信用风险;会计师事务所;万福生科;信用评级制度;社会公信力
英文关键词:Credit risk, Accounting firm, Wanfu Biotechnology Company, Credit rating system, Social credibility
基金项目:国家社会科学基金重点项目(13AZD002)、国家自然科学基金项目(70772008)河北省高校百名优秀创新人才计划项目(CPRC049),河北省科技厅软科学项目(15454901D)、河北省社会科学基金项目(HB15GL045)的阶段成果,河北省企业管理重点学科、会计学重点发展学科资助
作者单位
叶陈毅1 杨 光2 李佳萱1 1. 河北地质大学 会计学院,河北 石家庄 050031;2.浙江万里学院 商学院,浙江 宁波 315100 
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中文摘要:
      近些年来,我国会计师事务所行业取得显著进展。但纵观审计失败的案例,会计师事务所并未发挥有效的社会监督作用,因其自身发展还尚未成熟,在执业过程中面临着许多风险。本文从注册会计师的审计视角探讨会计师事务所信用风险的治理问题。首先阐明信用风险的内涵与特征,通过万福生科审计失败的案例和证监会对事务所的处罚事件,揭示事务所信用风险治理的问题实质。其次针对国情和行业现状,深入剖析信用风险产生的根源。最后结合事务所独立性和被审计单位自身特点,通过建立信用评级制度、信用风险内控制度、客户管理与行业自律机制等途径,将会计师事务所信用风险治理从事务所自身延伸到行业,再拓展到政府,从而提出一套系统、综合的治理方案,以提高社会公信力,营造良好的诚信氛围。
英文摘要:
      In recent years, accounting firm industry has developed significantly in our country. However, accounting firm hasn’t done a proper job concerning social supervision due to failed cases of auditing in recent years. Besides, accounting firm hasn’t been a mature industry and is facing with many risks. This essay researches credit risk managed by accounting firm from the perspective of audit and certified public accountant. Initially, based on the brief introduction of definition, function and features of credit risk, and achievements made before, this essay reveals the problems exist in accounting firm daily management by analyzing the failed audit case of Wanfu Biotechnology Company and punishment events made by CSRC. In addition, this essay dissects the sources of credit risk, targeting at specific situation in our country and accounting firm. Eventually, with the combination of independence of accounting firm and own character of units audited, this essay brings out a set of systematic and general programs, by extending credit risk management from accounting firm to industry and to government, and forming credit rating system, internal control of credit risk, customs management and industry self-discipline, to promote social credibility and build a good atmosphere of honest.
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