决战棋牌

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                              1. 安然事件对我国注册会计师行业的启示论文

                                一、问题的提出 近日,美国《财富》500强排名第七的安然公司破产一案,不仅严重动摇了美国证券市场的信心,在美国政坛也引起轩然大波,甚至已成为全球关注的焦点。作为安然公司的审计师,美国五大会计师事务所之一的安达信会计师事务所也被指控丧失诚信,审计失败,其
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                                  一、问题的提出

                                  近日,美国《财富》500强排名第七的安然公司破产一案,不仅严重动摇了美国证券市场的信心,在美国政坛也引起轩然大波,甚至已成为全球关注的焦点。作为安然公司的审计师,美国五大会计师事务所之一的安达信会计师事务所也被指控丧失诚信,审计失败,其由盛至衰,一如冰山消融,实在值得我们深思。

                                决战棋牌  ANRANGONGSIZI1985NIANCHENGLIYILAI,YIZHIZAINENGYUANLINGYUCONGSHIXIANGGUANGONGZUO,DAO1999NIANYIFAZHANCHENGWEIMEIGUOZUIDADENENGYUANJIAOYISHANG,BINGXIYINLEDALIANGDETOUZI,1997NIANDAO2000NIANZHIJIANZAINIUYUESHANGSHIDEANRANGONGSIGUJIAFANLELIANGFAN。DANZAI2001NIAN10YUE,ANRANZHENDONGLEZHENGGEHUAERJIE,TATURANXUANBUDISANJIDUDEKUISUNDADAOLE6YIMEIYUAN,SANGEXINGQIYIHOU,ANRANZHONGXINGONGBULE1997NIANDAO2000NIANDECAIWUBAOBIAO,JIEGUOXIANSHILEIJILIRUNBIYUANLAIJIANSHAOLE5。91YIMEIYUAN,ZHAIWUQUEZENGJIALE6。38YIMEIYUAN。QISHENJISHIANDAXINJIESHICHENG:ZHEISHIYINWEIANRANZAIGUQUANJIAOYIGUOCHENGZHONGJIANGGONGSIFAXINGDEGUQUANHUANQULEYINGSHOUPIAOJU,ZHEIXIEYINGSHOUPIAOJUZAIGONGSIDEZHANGBENSHANGJILUWEIZICHAN,FAXINGDEGUPIAOZEBEIJILUWEIGUDONGQUANYI。BINGCHENGRENZIJIQUESHIPANDUANSHIWU,YIZHIZONGRONGLEANRANZAIHUIJIFANGMIANJINXINGDEYIXIEWEIGUICAOZUO。

                                  YOUCI,ZAIANDAXINSHOUDAODEZHIKONGZHONG,DULIXINGWENTICHENGWEIJIAODIANZHIYI。YOUBUSHAOMEITIHEZUZHISHENGCHENG:ANDAXINDESHENJISHIBAI,“SHIZHI”SHIYINQIZAIWEIANRANGONGSITIGONGSHENJIFUWUDETONGSHI,HAITIGONGLEDALIANGDEFEISHENJIFUWU。BINGTEBIEZHICHU:2001NIAN,ANDAXINDUIANRANGONGSIDESHENJISHOUFEISHI2500WANMEIYUAN,FEISHENJIFUWUSHOUFEIZESHI2700WANMEIYUAN。YOUYUFEISHENJIFUWUYUSHENJIFUWUZHIJIANBUKEBIMIANDELIYICHONGTU,YOUQIDANGFEISHENJIFUWUSHOUFEICHAOGUOSHENJISHOUFEISHI,ZHUCEHUIJISHIDEDULIXINGSHOUDAOYANZHONGSUNHAI,ZHISHISHENJISHIBAI。

                                  在国会听证会上,安达信首席执行官贝拉迪诺针对上述指责进行了说明和反击。他说,安然公司资产总额高达650亿美元,年销售额超过1000亿美元,并拥有世界上最大的电子商务决战棋牌系统,对于这样一个非常复杂的跨国公司,收费标准总体上是与其规模和复杂性相称的。同时,安达信提供的非审计服务是非常必要的,有的传统上就是注册会计师提供的,甚至只能由注册会计师提供,因此不会损害审计独立性。在安然公司支付的2700万美元非审计服务费中,有350万美元是税务服务,这是会计师事务所普遍提供的服务,不可能存在利益冲突;320万美元是对一套新的会计系统进行的必要审核(该系统由另外一家“五大”设计安装);另400万美元实际上是支付安盛咨询公司的咨询费,而安达信已于2000年8月与安盛咨询正式拆分;还有几百万美元的服务也是应由注册会计师完成的工作。综合考虑这些因素,审计与审计相关收费占70%以上,而真正的非审计服务不到1330万美元,且每一单项的服务收费均不超过300万美元。贝拉迪诺坚信,安达信的注册会计师不会也不应被利益驱使而放弃原则,不会因非审计服务的高收入而不遵守审计独立性要求。

                                  ZHEIYANG,ANRANSHIJIANDEBAOFASHIMEIGUOZHENGJIAOHUIYOUZAIZHONGXINKAOLVQUANMIANJINZHIZHEIZHONGFEISHENJIFUWU,YOUYICIYINFALERENMENGUANYUHUIJISHISHIWUSUODUISHENJIKEHUTIGONGFEISHENJIFUWUSHIFOUYOUSUNQIDULIXINGWENTIDEJIDAGUANZHU。NEIMEYEYINCHULEBENWENDUIFEISHENJIFUWUDETAOLUN。

                                  二、非审计服务

                                  YOUYUMUQIANDUIFEISHENJIFUWUSHANGWUMINGQUEDINGYI,BIZHEGENJUQIJUTIYEWUFANWEISHIDINGYIRUXIA:FEISHENJIFUWUSHIXIANGDUIYUSHENJIFUWUERYANDE,SHIHUIJISHISHIWUSUOXIANGKEHUTIGONGBINGSHOUQUYIDINGFEIYONGDE,RUSHUIWUZIXUN,GUANLIZIXUN,FALVZIXUNSHENZHIJISHUZIXUNDENGDEDUOZHONGFUWU。

                                  SUIZHEXINXISHIDAIDEDAOLAI,ZHISHIJINGJIDEJUEQI,YIJIQIYEJINGJIHUODONGGUOJIHUAHEDUOYUANHUAFAZHANQUSHIDEZENGQIANG,HUIJISHISHIWUSUOXIANGKEHUTIGONGFEISHENJIFUWUDEXUNSUFAZHANYICHENGWEIYIZHONGSHIJIEQUSHI。JU《GUOJIJIANBAO》TONGJI,1993NIAN,ZHENGGEHUIJIJIEYOU31%DESHOURULAIZIFEISHENJIDEZIXUNFUWU,ERDAO2000NIANFEISHENJIFUWUSHOURUYIZHANDAOZONGSHOURU50%YISHANG,CHAOGUOLEHUIJISHENJIYEWU。

                                  笔者认为非审计服务的产生和发展是促进注册会计师行业全面发展的重大因素,它是经济全球化的结果,是会计服务市场激烈竞争的结果,是市场本身需求推动的结果,更是市场机制对资源合理配置的结果。经济的全球化促进了世界的全球化,网络的发展使国界淡化,信息技术彻底改变了企业的组织结构,生产模式和交易模式。首先,非审计服务的产生来自于企业的需求:随着企业规模的不断扩大,企业信息系统中财务信息更加复杂,并不再孤立存在,而是与经营、管理信息交织在一起的。企业就可以向专业的注册会计师寻求意见,比如如何使会计电算化系统更适合企业的业务,如何使财务信息的披露更符合会计准则等的规定,甚至是财务管理决战棋牌等方面的问题。而且对企业而言,也更欢迎会计师事务所提供的非审计服务。因为作为可信的审计服务提供者,与其它服务提供者相比,会计师事务所更可能为企业保守商业秘密,而且熟知企业的经营管理,能够带来更好地服务效果;其次,来自于注册会计师:他们通过审计服务,对企业的内部结构、经营管理模式、经营风险、财务状况等进行相当的了解;同时也具备了提供管理咨询等服务的专业能力。如果再接受企业咨询服务的委托,那么提供恰当的、有见地的咨询服务不仅成为可能,而且在很大程度上节约了经济资源;再次,来自于会计师事务所的需要:随着会计师事务所的增加,对业务的争夺变得愈加激烈。如果一个事务所拥有广泛的服务范围和领域,就有了更坚实和更广阔的财务基础:如果业务更加多元化,财务上就更加安全,就更有能力承受失去某个客户造成的损失,不必因害怕失去某个客户而向其不合理的会计政策妥协,有助于保持事务所的独立性。

                                  NEIME,FEISHENJIFUWUDUISHENJIDULIXINGDAODIHUICHANSHENGZENYANGDEYINGXIANGNI?2000NIAN7YUEMEIGUOBEIKALUOLAINAZHOULIDAXUEHUIJIXIJIUZHUCEHUIJISHITIGONGFEISHENJIFUWUSHIFOUSUNHAISHENJIDULIXINGZHEIYIWENTIJINXINGLEDULIDEZHUANMENDIAOCHA。CIXIANGDIAOCHAYANJIUBIJIAOLELIANGZHONGBUTONGQINGKUANGXIADESHENJIBAOGAOSHIYONGRENDUIZHUCEHUIJISHIDULIXING、KEGUANXINGHEGONGZHENGXINGDEKANFA。YIZHONGSHIZHUCEHUIJISHIDANCHUNTIGONGSHENJIFUWU,LINGYIZHONGSHITONGSHITIGONGSHENJIHEFEISHENJIFUWU。JIEGUOXIANSHI,FEISHENJIFUWUDUIBAOGAOSHIYONGRENDEKANFA,BUJINWEIFAXIANFUMIANYINGXIANG,FANERYOUZHENGMIANYINGXIANG。YEJIUSHISHUO,ZHUCEHUIJISHITIGONGFEISHENJIFUWUNENGGOUJIAQIANGBAOGAOSHIYONGRENDUIBAOGAODEXINLAI。ZHEIXIEFAXIANZHICHILEFEISHENJIFUWUJIAQIANGSHENJIDULIXINGDEGUANDIAN,YEZENGQIANGLEZHUCEHUIJISHIDIZHIKEHUGUANLICENGYALIDENENGLI。

                                  当然,笔者也同意注册会计师在执业过程中确实有可能出现不能自觉地保持超然独立的情况,尤其当会计师事务所与客户关系过于密切时。因此,必须加强必要的监管机制,有力的监管将是保证审计独立性的基本条件。在每个会计师事务所都有内部监管机制,包括职业道德准则,质量控制准则约束,以及后续教育,尤其是诚信教育;整个行业有注册会计师协会等自律组织;还有政府的监管机构;以及通过法律责任形式实现的外部监管比如民事赔偿制度和刑事处罚都可增强审计的独立性。

                                  JINGUANANDAXINXIAOHUILEDALIANGSHENJIYUANSHIPINGZHENGZILIAO,SHENJIANRANSHIDULIXINGSANGSHISHISHISHI,DANRUGUOJIANDANDIBATAGUIJIUYUFEISHENJIFUWU,JIUHUIYINBIAOMIANXIANXIANGHULVELESHIZHI。WOMENYINGGAIZHUYIDAO:ANRANGONGSIDEGUYUANZHONGYOU100DUOWEILAIZIANDAXIN,BAOKUOSHOUXIHUIJISHIHECAIWUZONGJIANDENGGAOJIZHIYUAN。HENMINGXIAN,ZHEIZHONGGAOCENGDEMIQIEGUANXICAISHIWENTIDEZHENZHENGZHENGJIESUOZAI。JUBAODAO,CENGSHIANDAXINYUANGONGDEANRANGONGSICAIWUZONGJIANfastowZAIANRANSHIJIANZHONGSHIGEFEICHANGGUANJIANDERENWU,HENDUODEWEIGUICAOZUODOUSHIYOUTAZHIJIEKONGZHIHECAOBANDE。SUOYISHENJIDEDULIXINGDESANGSHIBINGBUNENGJIANDANDEGUIYINYUHUIJISHISHIWUSUODEFEISHENJIFUWU。LINGYIFANGMIAN,FEISHENJIFUWUSHOUFEIGAOYUSHENJIFUWUSHOUFEIDEXIANXIANGQUESHIBIJIAOPUBIAN:CHULEANDAXINXIANGANRANSHOUQUDEFEISHENJIFUWUFEICHAOGUOSHENJIFEIWAI,2001NIANBIMAWEIXIANGMOTUOLUOLASHOUQUDEZIXUNFEISHI6230WANMEIYUAN,SHENJIFEISHI390WANMEIYUAN;ANYONGXIANGsprintZHANGHUAGONGSISHOUQUDEZIXUNFEISHI6390WANMEIYUAN,SHENJIFEISHI250WANMEIYUAN;PUHUAYONGDAOSHOUQUat&tDEZIXUNFEISHI4840WANMEIYUAN,SHENJIFEISHI390WANMEIYUAN。ZHEIZHONGSHOUFEIBIAOZHUNDECHAYI,BINGBUNENGZHENGMINGFEISHENJIFUWUDUISHENJIGOUCHENGJINGZHENGWEIXIE。RUGUOZHENDEGOUCHENGWEIXIE,BAOFACHOUWENDEYINGGAIBUSHIFEISHENJIFUWUYUSHENJISHOUFEIJINXIANGCHA200WANMEIYUANDEANRANGONGSI,YINGGAISHIZIXUNFEIYUSHENJIFEIXUANSHUGENGDADEsprintGONGSI。SHISHISHANG,SHOUFEISHIFOUHELIGUANJIANBUSHIJIAGEBENSHEN,ERSHINEIZAIFUWUCHENGBEN。YOUYUZIXUNFUWUTONGCHANGZHENDUIDESHIYIXIEXINJISHU、XINWENTI,JISHUHANLIANGBIJIAOGAO,ERQIEZIXUNFUWUYIBANBUSHIKEHUMEINIANDOUYOUXUQIU,WANGWANGSHIYICIXINGDE,YINCISHOUFEIBIJIAOGAO。ERDUIYUYIGEZHANGQIKEHU,HUIJISHISHIWUSUOYIBANBIJIAOSHUXIQINGKUANG,SHENJICHENGBENDIYUZIXUNFUWUYINGGAISHIKEYILIJIEDE。

                                决战棋牌  ZUIHOU,BIZHERENWEIFEISHENJIFUWUDETIGONGSHIYOULIYUZHUCEHUIJISHIXINGYEFAZHANDE,ERQIESHIFUHECAIWUBAOGAOSHIYONGRENDELIYIDE。

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                                  相反,如果全面禁止注册会计师的非审计服务,那么一方面会提高审计风险,因为新经济对财务报告模式和会计核算方式都带来了极大的挑战,传统的报告模式和核算方法不能适应新的变化,投资决策者不仅需要更多实时财务信息,而且也将需要更多的非财务信息。禁止提供非审计服务,将使会计师事务所失去直接面对新经济、获取相关知识和技能的正常渠道,从而很难适应21世纪新经济发展的需要。面对企业日益纷繁复杂的信息系统,识别财务信息中隐藏的潜在风险将变得更为困难。而另一方面则增加了企业另寻咨询机构的成本。

                                决战棋牌  2、KEYIXISHOUYOUXIURENCAI,CUJINXINGYEFAZHAN。KEXUEJISHUDEXUNSUFAZHAN,DUICHUANTONGHUIJISHENJILILUNYOUZHESHENKEDEYINGXIANG,RUOHUIJISHISHIWUSUORENGZHIYOUDANYIDEZHISHIJIEGOU,JIANGBUNENGSHIYINGSHICHANGDEXUQIU。XIANJIN,SHENJI、HUIJI、SHUIWU、CAIWUGUANLIDEHENDUOZHISHISHIXIANGTONGDE,TAMENDEHENDUOGONGZUOYESHIHUBUDE,GAOZHILIANGDESHENJIFUWUXUYAOGAOSHUIPING、GAOSUZHIDEGEFANGMIANDEZHUANYERENCAI,RUXINXIJISHU、QIYELIUCHENG、FENGXIANGUANLI、PINGGU、JINRONGGONGJUHEGONGSIRONGZIDENG。SHENJIYEWUYUFEISHENJIYEWUDERONGHE,BUJINNENGZENGQIANGHUIJISHISHIWUSUODEJINGZHENGLI,QIENENGGAIBIANXIANGGUANCONGYERENYUANDEZHISHIJIEGOUHEJINGJIE,TUOZHANTAMENDESHIYE,JIAQIANGTAMENDEZHIYENENGLI,CONGERDADAOWEIKEHUTIGONGGENGGAOZHILIANGFUWUDEMUDE,SHIWUSUOYENENGFAHUIQIZHENGTIXIAONENG。ZAI"YIRENWEIBEN"DESHIDAI,HUIJISHISHIWUSUOHEZHUCEHUIJISHIXINGYEZAIRENYUANSUZHITIGAODEGUOCHENGZHONGDEDAOLEFAZHANHEZHUANGDA,GENGDUODEYOUXIURENCAIJIANGCANYUZHUCEHUIJISHIXINGYE。RUGUOHUIJISHISHIWUSUOBEIJINZHITIGONGFEISHENJIFUWU,JINPINGDANYIDESHENJIFUWUJIANGHENNANXIYINHELIUZHUZHEIXIEYOUXIURENCAI,XINGYEFAZHANYEJIANGYINCISHIQUHOUJING,SHENJIZHILIANGZUIZHONGYEBUKENENGDEDAOBAOZHENG。

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                                  三、安然事件对我国注册会计师行业的启示

                                决战棋牌  1、GULIHEYINDAOWOGUOHUIJISHISHIWUSUOFAZHANZIXUNDENGFEISHENJIFUWU。

                                决战棋牌  MUQIAN,WOGUOHUIJISHISHIWUSUODEFUWUJIEGOUJIBENSHANGSHIDANYIDESHENJIFUWU,CIZHONGFUWUJIEGOUBUJINMEIYOUDAILAISHENJIDEGAODULIXING,ERQIEYEBULIYUSHIWUSUODEWENDINGHEZHANGYUANFAZHAN。ZHONGGUOJIARUwtoHOUGUONEIHUIJISHICHANGDEJINGZHENGBIRANHUIRIYIJILIE,GUOJIHUIJISHISHIWUSUODAILAIDEJINGZHENGYALIRIJIANZENGQIANG。LINGWAI,BUCHONGSHENJIQUANMIANPUKAIYIHOU,GUOJISUODUIGUONEISUODEZUIDACHONGJIJIANGBUSHISHENJIFUWUSHICHANG,ERYINGSHIZIXUNDENGFEISHENJIFUWUSHICHANG。YUGUOJI“WUDA”XIANGBI,GUONEISHIWUSUOZAIZIXUNDENGFANGMIANDEFEISHENJIFUWUYUSHENJIFUWUXIANGBICHAJUGENGWEIJUDA。HAOWUYIWEN,“WUDA”HUO“SIDA”ZAITIGONGBUCHONGSHENJIDEGUOCHENGZHONG,JIANGQINGYIJINRUGUONEISHANGSHIGONGSIZIXUNFUWUZHEIKUAIJUDASHICHANG。YINCI,GUONEISUOBIXUKUOKUANYEWUFANWEI,YIJINYIBUZHUANGDASHILI,ZENGQIANGJINGZHENGNENGLI,YINGDUIWEILAISHICHANGDEBIANHUA,YINGJIEwtoDETIAOZHANYUJIYU。

                                  2、TONGSHIHAIYAOJIAQIANGDUIFEISHENJIFUWUDEJIANGUAN。

                                  (1)YOUXIAOFAHUISHANGSHIGONGSISHENJIWEIYUANHUIDEZUOYONG。ZUIJINZHONGGUOZHENGJIANHUIHEGUOJIAJINGMAOWEILIANHECHUTAIDE《SHANGSHIGONGSIZHILIZHUNZE》GUIDINGSHANGSHIGONGSIYINGSHELISHENJIWEIYUANHUI,DANQIWUXIANGZHUYAOZHIZEZHONGMEIYOUGUIDINGSHENCHAWAIBUSHENJISHIDULIXINGDENEIRONG,YINCIHAIYOUDAIJINYIBUWANSHANCIFANGMIANDEGUIDING。

                                  (2)JIAQIANGXINGYEZILVJIANGUANZUOYONG,WANSHANZHUCEHUIJISHIDULIXINGXINGYEZILVZHIDU,YANJIUXIHUAZHUCEHUIJISHIZHIYEDAODEZHUNZE,JIAQIANGDUIDULIXINGDEXINGYEJIANGUAN。SUIZHEJINNIANLAIHUIJISHENJIXINGYECHOUWENDEBUDUANFASHENG,RENMENYUELAIYUEHUHUANCHENGXIN。ZHUCEHUIJISHIZUOWEISHICHANGZHUTICHENGXINDESHOUTUOREN,YUQIYEQIANDINGDESHENJIYEWUYUEDINGSHU,SHIZHISHANGSHIYIFENXIANGQUANSHEHUICHENGNUODECHENGXINQIYUESHU,BUJINYAODUISHICHANGDEZHUTI————QIYEFUZE,GENGZHONGYAODESHIYAODUIZUIZHONGSHOUYIZHE,SHEHUIGONGZHONGFUZE。ZHUCEHUIJISHIDECHANPINJIUSHICHENGXIN,YINGJIAQIANGSHICHANGJINGJISHIYIZHONGCHENGXINJINGJIDEJIAOYU。

                                决战棋牌  (3)CHONGFENFAHUILIANHEJIANGUANHESHEHUIJIANDUDEZUOYONG。LIRU,YOUGUANBUMENZAIYAOQIUHUIJISHISHIWUSUOPILUSHANGSHIGONGSISHENJIFUWUSHOUFEIBIAOZHUNWAI,HAIKESHIDANGKAOLVZENGJIAPILUFEISHENJIFUWUSHOUFEIYIJISHENJISHILUNHUANDEYAOQIU,RUGUODINGSHILUNHUANHUIJISHISHIWUSUODENEIBUSHENJIXIAOZU,KEFANGZHISHENJISHIYUKEHUDEGUANXIGUOYUSHUREN。ANDAXINWEIANRANTIGONGLE16NIANDESHENJIFUWU,TAMENZHIJIANJIANLILEGUOYUQINMIDEGUANXI:DUIYUANDAXINDEGUYUANLAISHUO,XIANGSHENGQIAN,JIUYAOQUYUETADEDAKEHU。SUOYI,SHIWUSUOTONGCHANGKUAYAODEZIJIWEIMOUYIKEHUTIGONGLEDUOMEJIUDEFUWU,QISHIZHEIZHENGSHIJIANGUANZHEHETOUZIZHEYINGGAIJIAYIJINGTIDE。

                                  参考文献

                                  1HUANGSHIZHONG。ANRANSHIJIANDUIZHUCEHUIJISHIJIANGUANMOSHIDEYINGXIANG??JIANLUNCHENGXINJIAOYUHESHENJIZHILIANG、ZHONGGUOZHUCEHUIJISHI,2002。2

                                决战棋牌  2ZHANGLIANQI。ZHUCEHUIJISHIDULIXING:XINGWEIYUESHUYUHEXINJIAZHI、ZHONGGUOZHUCEHUIJISHI,2002。2

                                  3LINQIYUN。SHENJIYUFEISHENJIFUWU:BUKEXIEDIAODELIYICHONGTU?ANRANSHIJIANZAICIYINFADEHUATI、ZHONGGUOZHUCEHUIJISHI,2002。2

                                  4MEIFANG。ZIXUNFUWUYOUDAIFAZHAN、ZHONGGUOCAIJINGBAO?CAIHUISHIJIE,2001。12

                                决战棋牌  5SHENJI,DONGBEICAIJINGDAXUECHUBANSHE,2000NIANZHUCEHUIJISHIKAOSHIYONGSHU。

                                转载请注明来源。原文地址:http://gxkelong.com/html/kuaijililun/20191207/8226267.html   

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