| 美国注册会计师行业监管制度变迁及其启示 |
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| 引用本文： | 周可峰,王慧.美国注册会计师行业监管制度变迁及其启示[J].中国行政管理,2008(3). |
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| 作者姓名： | 周可峰 王慧 |
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| 作者单位： | 中南大学商学院 博士生长沙410083(周可峰)，湖南财经高等专科学校 讲师中南大学商学院博士生长沙410083(王慧) |
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| 摘 要： | 向国际惯例靠拢是研究制定我国资本市场监管机制的一项重要指导思想,也是我国审计规范建设的一项十分重要的目标。本文回顾了20世纪70年代以来美国对会计职业管理体制的两次变革,分析了1984年的《美国统一会计师法案》与2002年《萨班尼斯—奥克斯利法案》的立法过程,以期为完善我国注册会计师行业的监管提供一些有益的启示。
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| 关 键 词： | 注册会计师 行业监管 制度变迁 |
Insight into Registered Accountants Supervising Institutional Evolution in USA |
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| Zhou Kefeng is Doctoral Candidate at Business College,Central South University,Wang Hui is Lecturer at Hunan Finance and Economics College,Changsha.Insight into Registered Accountants Supervising Institutional Evolution in USA[J].Chinese Public Administration,2008(3). |
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| Authors: | Zhou Kefeng is Doctoral Candidate at Business College Central South University Wang Hui is Lecturer at Hunan Finance and Economics College Changsha |
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| Institution: | Zhou Kefeng is Doctoral Candidate at Business College,Central South University,Wang Hui is Lecturer at Hunan Finance and Economics College,Changsha,410083 |
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| Abstract: | Following international rules is not only an important guideline in making rule for supervising behavior in our countries' capital market,but a main aim to construct auditing institution.In this paper,content and process of CPA management institutional evolution in USA are discussed.Then some beneficial insights for putting forward thought on auditing trust rule system are got from it. |
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| Keywords: | registered accountant industry supervision institutional evolution |
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