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论文编号：	3598
作者编号：	2220090940
上传时间：	2011/11/2 11:14:46
中文题目：	我国会计师事务所风险控制研究
英文题目：	A Research on Risk Control of Accounting Firm in China
指导老师：	李莉
中文关键字：	关键词：ERM;会计师事务所;风险控制;审计风险
英文关键字：	Keywords: ERM; Accounting firm; Risk control; Audit risk
中文摘要：	20世纪60年代中期，在世界各国家，与会计师事务所有关的诉讼案件大量增加，会计师职业逐渐成为了一项高风险的专门职业。我国自1980年恢复注册会计师行业以来，会计师事务所以超常规的速度发展，截至2010年1月中旬，我国已有会计师事务所6813家、分所789家。深刻而广泛地介入社会经济生活，成为市场经济监督体制的重要组成部分。随着市场经济的发展，我国会计事务所多年积聚的风险随之暴露，从“海南现代农业”案件到“科隆空调”再到“五粮液”事件，众多会计师与会计师事务所都被牵扯其中。如何对会计师事务所面临的风险进行控制成为大家关注的焦点，本文在ERM理论框架的基础上对会计师事务所风险控制理论进行分析，并从会计师事务所风险控制环境的各方面因素出发，构建会计师事务所风险控制模型，最后以海尚会计师事务所为案例进行分析。全文的主要内容如下：第一部分，对本文研究的背景和意义作了具体阐述，回顾了内部控制的相关理论和风险控制的相关概念，在此基础上提出了本文的研究思路和方法。第二部分，总结了我国会计师事务所行业的发展历史，分析了我国会计师事务所行业发展的现状，对目前影响我国会计事务所风险控制的因素作了简要分析。第三部分，系统地论述了我国会计师事务所风险控制的现状，寻找存在问题，分析失败原因，并构建我国会计师事务所风险控制模型。第四部分，以海尚会计师事务所风险控制案例为例，详细分析了该会计师事务所风险控制的现状及存在的问题并依照模型提出解决方案。最后，总结了全文，并对未来的研究提出了展望。本文通过介绍我国会计师事务所风险控制现状，根据COSO报告提出的五要素，从我国会计师事务所风险控制环境、风险识别评估等方面了解了我国会计师事务所风险控制现状，并指出了我国会计师事务所风险控制存在的问题，最后提出了我国会计师事务所风险控制的对策。
英文摘要：	Since the midst of 1960’s, the number of litigations against Certified Public Accountants (CPA) has substantially increased, in the world. Therefore the Certified Public accountant has gradually become a high-risk profession. Since 1980, China resumed the CPA profession the accounting firm develops by an abnormal space and deeply and extensively involved in social and economic life. Accounting firm becomes an important component of market economy monitoring system. With the development of market economy, the risk accumulated in many years exposed. Form the case of “Hai Nan xian dai nong ye” “Wu Liangye” to “Ke Long air conditioning” number of certified public accountants and accounting firms have been involved in. It’s becoming the public focus how to control the risk of accounting firms. On the base of the theoretical analysis on accounting firms risk controlling, the paper starts with various factors of accounting firms risk controlling, then constructs the risk control model of accounting firms. Finally analyzes the case of Hai Shang accounting firm. The main text reads as follows: the first part is study background and meaning, and reviews the risk control theory and related concepts. Based on which put forwards ideas and methods of this study; the second part, summarize the history of accounting firms in China and analyses the current development status of accounting firms in China, and then a brief analysis of the factors influenced the risk controlling in current in China is done; the third part, the paper analyzes the status of accounting firms risk controlling systematically, researches the problem and creates the model of accounting firm risk controlling; the fourth part, take Hai Shang accounting firm as an illustration and particularly analyze the status of Hai Shang risk controlling, then use the model to solve the problem. Finally summarize the research and introduce the research in the future. This paper through introducing the status of accounting firms risk controlling in China, and Then this paper analyzed the factors of Chinese accounting firms’ risk control, based on the present situation, including the organizational structure, human resources, income distribution system, customer business risks, and external regulatory environment and point out the problem in China. Finally propose the measure of accounting firms risk control in China.
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