注册会计师聘任机制:困境与改革
CPA Employment Mechanism: Current Problem and Its Solutions
Abstract
注册会计师应独立于客户,但是在现行公司治理下,注册会计师的聘任实际掌握在被审计单位管理当局手中,这将损害注册会计师的独立性,所以有必要改革注册会计师的聘任机制,以保证注册会计师的聘任权掌握在股东或其代表手中,避免管理当局操纵注册会计师的聘任。目前靠单一的制度难以解决这一问题,必须要建立一整套的制度,以减少公司管理当局对注册会计师聘任的干预。 CPA should be independent of management of the client. Under the current institution, however, CPA employment is exclusively decided by the management of clients. Such institution impairs the independence of CPA. We should reform the CPA employment inechanism to let the owners or their spokesmen make decisions relevant to the choice of CPA.