摘要
近年来，国内外资本市场接连发生的公司破产、会计舞弊、审计失败等事件，无一不涉及注册会计师，各种针对注册会计师职责的指责纷纷而至，会计师面临着前所未有的“诚信危机”。但我们也说注册会计师不会积极作假，很多时候是迫于对现实的妥协甚至出于无奈。本文基于此研究背景，选用“注册会计师执业环境研究”这一题目，拟通过对注册会计师执业环境的全面系统研究，以期挖掘出导致审计质量低下的原因，并最终探索出净化注册会计师执业环境的途径。
本文针对我国具体的注册会计师执业环境现状进行剖析，从宏观、中观、微观三个角度分别对我国注册会计师执业环境的现状进行描述，并对导致注册会计师执业环境低下的原因进行分析：宏观环境中政府过度干预的影响、缺乏高质量会计信息需求市场的原因以及法律法规不完善等原因；中观环境现状的缺陷则为会计师制度安排的缺陷、社会公众期望差和公司治理环境中所存在的各种问题；微观环境方面的影响则为制约注册会计师协会发展的问题，会计师事务所组织形式的影响以及注册会计师自身缺陷等方面。
结合案例分析，通过安达信的毁灭之路，安永卷入南方保健审计失败案(南方保健审计失败是继《萨班斯——奥克斯莱法》实施后的第一个重大事件)给我们的启示，针对性地对以上导致注册会计师执业环境低下的原因提出完善执业环境的各项建议。并最终认为重典并不是最完善的解决的办法，根治审计失败、治理舞弊行为，应从全社会、全方位着手净化注册会计师的执业环境，其中需要政府及社会各部门的正确引导，更需要社会公众对注册会计师行业的正确认识。但重中之重是注册会计师行业应加强自身建设，严谨的执业道德与超然的独立性乃为注册会计师行业立于不败的基石。
In recent years, the capital markets of domestic and international take placed in succession go bankrupt, accountants practice fraud, audit incident of failing etc., all involved certified public accountants, various kinds of criticism to CPA's duty come one after another, the accountants are facing the unprecedented "sincere crisis". But we would say CPAs would not play tricks actively, it is sometimes because there is no alternative under the pressure of compromise in reality frequently. Base on this research background, this article selects this topic of "Study on the Operation Environment of Certified Public Accountant", through studying systematically operation environment of CPA, we hope find the reasons that made low quality of audit, and at last we want to explore the way to purify the operation environment of CPA.
Aim at idiographic actuality of our country's operation environment of CPA, this article respectively analyzed actuality and reasons about why our country's operation environment of CPA is so low from microscopical normal and microscopical angles: the influence of government excessive intervene in macroscopical environment, the reason lack high quality accounting information demand and laws and regulations are not perfect etc.; the defect of normal environmental is the defect of arrange of CPA's system, the public's expect difference and various kinds of questions stored in the managing environment of companies; and the influence of the micro environment is the question that would restrict the development of association of chartered accountants, and the influence of the organizational form in the accounting firm and CPA's own defect ,etc.
Combining case analysis, through the way of ruin of Arthur Andersen, Ernst & Young involving in southern health care audit failing case give our many enlightenments, aim at the cause that made the operation environment of CPA so low, we proposed some suggestions to perfect the operation environment of CPA. And finally, we do not think the focal point is the most perfect settlement method, if we want to cure audit failing, manage the behavior of practicing fraud, we should set about purifying the operation environment of the CPAs from the whole society and omni-directionally, among them we need correct guide of the government and society every department, need the public's correct understanding to the CPA trade even more.
But the most important thing is that the certified accountant trade should strengthen self-building, rigorous operation morals and detached independent character are foundation stones of placing oneself in an invincible position for the CPA trade.
引文
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