北京市注册会计师队伍建设的研究

北京市注册会计师队伍建设的研究
 
摘  要:随着监管力度的加强，越来越多的财务报告舞弊事件浮出水面。注册会计师的审计舞弊案，暴露出中国注册会计师队伍建设无论是从监管体制方面还是从注册会计师的自身素质方面都存在着许多严重的问题。
本文对北京工商大学会计系课题组关于“北京市注册会计师行业发展”问卷调查所收集来的数据进行筛选、统计与分析，从注册会计师的执业环境、后续教育、个人素质、价值取向、CPA考试等方面以数据和图表的形式展示了北京市注册会计师队伍建设的现状，剖析了北京市注册会计师队伍建设中存在的问题，并相应地提出了具体的应对措施。

关键词:注册会计师；个人素质；价值取向；行业监管；后续教育

On the troop constructs of Beijing CPA
 
Abstract: Along with supervising and managing dynamics strengthening, more and more copy cares on financial affairs reports appeared frequently. The audited copy cares of CPA, with showed that there were still serious problems in staff construction of China CPA whether on the supervision system or the quality of CPA.
   This article is based on the detailed data of the survey “the profession development the questionnaire survey collects about Beijing CPA” of Beijing Industry and Commerce University Accounting Department discussion group ,of which the content showed the present situation of Beijing CPA on work condition, continuous study, personal quality, values and CPA examination in date and picture way, awarding to the analysis of the situation of Beijing CPA, making a deeper analysis into the serious problems in staff construction of CPA, and putting some suggestions and methods to solve these problems.

Keywords: CPA; Personal qualities; Value orientation; Profession supervising and managing; Follow-up education