摘要
隨著2003年1月9日最高人民法院頒布《關(guān)于審理證券市場因虛假陳述引發(fā)的民事賠償案件的若干規(guī)定》，證券民事訴訟進(jìn)入了一個(gè)嶄新的時(shí)期，從此直接針對(duì)會(huì)計(jì)師事務(wù)所及其他中介機(jī)構(gòu)的訴訟很可能會(huì)出現(xiàn)成倍增長的趨勢。這在一定程度上約束了注冊會(huì)計(jì)師的執(zhí)業(yè)行為，但更為重要的是，將使得會(huì)計(jì)師事務(wù)所的風(fēng)險(xiǎn)陡然大增。因此，如何采取有效的方法、措施防范和控制會(huì)計(jì)師事務(wù)所的風(fēng)險(xiǎn)，提高其風(fēng)險(xiǎn)管理能力，最大可能地降低風(fēng)險(xiǎn)對(duì)其造成的損失，從而更好地把握機(jī)遇、創(chuàng)造價(jià)值，成為我國會(huì)計(jì)師事務(wù)所面臨的關(guān)鍵性課題。
本文首先從界定風(fēng)險(xiǎn)的內(nèi)涵入手，分析了風(fēng)險(xiǎn)的基本特征和會(huì)計(jì)師事務(wù)所的特殊性以及風(fēng)險(xiǎn)對(duì)會(huì)計(jì)師事務(wù)所經(jīng)營的影響，認(rèn)為實(shí)施風(fēng)險(xiǎn)管理對(duì)會(huì)計(jì)師事務(wù)所有著重要意義。其次，對(duì)會(huì)計(jì)師事務(wù)所風(fēng)險(xiǎn)成因進(jìn)行了詳細(xì)闡述。再次，從資本市場對(duì)會(huì)計(jì)師事務(wù)所的審計(jì)信息需求、會(huì)計(jì)師事務(wù)所的產(chǎn)權(quán)制度和治理結(jié)構(gòu)以及審計(jì)職業(yè)的角度對(duì)事務(wù)所風(fēng)險(xiǎn)進(jìn)行分析，并總結(jié)出事務(wù)所的風(fēng)險(xiǎn)結(jié)構(gòu)。最后本文結(jié)合我國實(shí)際情況，提出構(gòu)建會(huì)計(jì)師事務(wù)所風(fēng)險(xiǎn)管理機(jī)制的基本原則和基本要素及幾點(diǎn)措施。
[關(guān)鍵詞]會(huì)計(jì)師事務(wù)所 風(fēng)險(xiǎn)管理 風(fēng)險(xiǎn)識(shí)別 風(fēng)險(xiǎn)管理機(jī)制
Abstract
As the Regulations on Tryring the Civil Lawsuits Caused by Fraudulent Representation in the Securities Market promulgated by the Supreme People’s Court on Jan 9th，2003，civil litigation on stock gets into a new period. It would be an overwhelming trend that lawsuits directed against accounting firms and other intermediaries would increase greatly. The regulations will restrain CPA professional conducts to some extend. More importantly, it would make the risks of accounting firms increasing sharply.It is a key issue to the accounting firms in our country to make
efforts to manage and control risks so that they could improve their own risk management ability and reduce the losses caused by the risks as low as possible for a better development opportunity and value creation•
Firstly，on the foundation of discussing the definition of the risk，the dissertation analyses the basic characteristics of risk，the specialty of the accounting firms and the impact on their management. All these analysises lead to the consideration that it is necessary for the accounting firms to manage risk..Secondly，Risk of Certified Public Accountants conducted a detailed Thirdly，the dissertation analyses the risks of the accounting firms from three angles of the accounting firms: the demand of audit information，the property rights，the governance structure and audit’s professionalism,then concludes the risk structure..Fourthly，the dissertation states the methods of risk measurement and applies these methods to the risk measurement of accounting firms.Finally，the dissertation puts forward the basic principles and elements of the risk management and some measurement mechanism in accordance with the fact sof China nowadays.
[Key words ] Accounting firm Risk management mechanism
Risk identification Risk measurement