论文部分内容阅读
改革开放以来,在社会经济发展的推动下,国际化程度越来越高,国家重点扶持各大中型会计师事务的快速发展,这对于适应当前国内企业的规模化、竞争化发展,支持国内企业积极参与到国际竞争中,进一步推动我国第三产业快速发展具有非常重要的作用。并且,这对于不断优化国内注册会计师行业的发展规模,提高国内会计师事务所在国际上的竞争力有重要意义。在这样发展环境下,国内财政部于2011年提出大力推进会计师事务所转制,即从特殊普通合伙制不断改革,这对促进会计师事务所的发展起到较好的推动作用,但在转制过程中,会对企业的审计质量造成一定影响,鉴于此,本文从当前会计师事务所转制的优势展开分析,深入探析会计师事务所转制对于审计质量所造成的影响,并在此基础上提出改善当前会计师事务所转制对于审计质量造成影响的具体对策。
Since the reform and opening up, with the promotion of social and economic development, the degree of internationalization has become higher and higher. The state has focused on supporting the rapid development of major medium-sized accounting firms. This is of great importance to the large-scale and competitive development of current domestic enterprises and to the support of domestic enterprises Participate in the international competition, and further promote the rapid development of China’s tertiary industry has a very important role. And this is of great significance to constantly optimize the scale of the development of the domestic CPA industry and to enhance the international competitiveness of domestic accounting firms. In such a development environment, the domestic Ministry of Finance proposed in 2011 to vigorously promote the accounting firm restructuring, that is, from the special general partnership system of continuous reform, which promote the development of accounting firms play a better role, but in the process of restructuring , Will affect the quality of the audit of the enterprise to a certain extent. In view of this, this article analyzes the advantages of the current accounting firm restructuring and deeply analyzes the impact of the accounting firm restructuring on the audit quality. On this basis, it proposes improving the current accounting firm The specific measures that affect the quality of audit