中英注册会计师资格制度比较研究(硕士)(论文33000字)
摘 要
现阶段，全球各地的注册会计师都必须通过注册会计师考试才有资格进行注册，也就是说，考试只是其踏入该行业的一块“敲门砖”。本文试对中英注册会计师资格制度进行获取资格、保持资格和失去资格三方面的比较, 并对如何完善我国的注册会计师资格制度做一浅探。
本文主要采用三种研究方法对中英注册会计师资格制度进行比较，分别是文献研究法、比较分析法和历史分析法。为了明确我国与英国在注册会计师资格制度方面的相同点和不同点，文章开篇便对我国注册会计师资格制度的现状进行了详细的介绍；其次，由这些差异追溯到造成差异的原因，主要是由于两国国家性质、管制模式、法律法规及财经体制的不同造成了资格制度方面的不同；再次，根据比较，总结出我国注册会计师资格制度发展的劣势，英国的优势，取其精华、去其糟粕，结合我国注册会计师行业实际发展情况，在吸收英国成功经验的基础上，给出了构建中国特色注册会计师制度的方案，比如建立科学的注册会计师准入资格制度、完善后续教育、政府适当的下放一些权力给注册会计师行业等，这样才能为该制度的完善做好铺垫；最后，根据中国注册会计师协会第四次全国代表大会的会议内容，对我国注册会计师的发展方向提出了政策建议：有计划的整改注册会计师准入制度，使之尽快与国际接轨；完善与补充继续教育制度，为该行业的发展创造制度条件；严格行业监管，建立行业监管长效机制。
关键词：中英注册会计师、准入资格、后续教育、惩戒措施
Abstract
CPA examination system is common practice around the world for selecting Certified Public Accountants. This paper tries to compare CICPA and ACCA from three aspects, respectively gaining CPA qualification, keeping CPA qualification and losing CPA qualification, and how to improve China's CPA qualification system.
This paper uses three methods for China and Britain to compare CPA qualification system, namely literature research, comparative analysis and historical analysis. First of all, with the development process of China's CPA qualification system, analysis CPA qualification system of differences with Britain; secondly, the reasons for these differences are traced back caused by differences, mainly due to the nature of the two countries, the control mode, the laws, regulations and finance different systems have varying eligibility system; once again, based on the comparison, summed disadvantage of CPA qualification system development, the British advantage, its essence, to its dregs, combined with the actual development of the CPA profession, learn CPA qualification system of UK, proposed measures to improve our CPA, including improving access to qualifications of Certified Public Accountants, the perfect follow-up education, reducing government administrative intervention CPA, thus promoting the international development of China's CPA industry; Finally, according to the fourth National People's Congress meeting content of Chinese Institute of Certified Public, the development direction of China's CPA policy recommendations: planned corrective CPA access system, so that as soon as possible with international standards; continue to improve and supplement the education system, creating institutional conditions for the development of the industry; strict industry regulation, the establishment of long-term mechanism industry regulation.
Keywords: CICPA and ACCA、gain CPA qualification、lose CPA qualification keep CPA qualification
目录
学位论文原创性声明 1
学位论文版权使用授权书 1
摘 要 1
ABSTRACT 2
第1章 绪论 1
1.1 研究背景和意义 1
1.2国内外研究综述和评价 5
1.3研究内容和研究方法 9
1.4主要工作和创新点 9
第2章 中英注册会计师资格制度的比较 10
2.1准入资格的比较 10
2.2后续教育的比较 13
2.3惩戒措施的比较 15
第3章中英注册会计师资格制度差异的原因 18
3.1国家性质的差异 18
3.2注册会计师行业管制模式的差异 18
3.3注册会计师行业所依赖的法律法规的差异 19
3.4财经体制的差异 20
第4章英国注册会计师资格制度的借鉴意义 22
4.1准入资格制度的借鉴意义 22
4.2后续教育制度的借鉴意义 27
4.3惩戒制度的借鉴意义 29
第5章研究结论和政策建议 33
参考文献 38
致谢 40 |
