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摘要：随着我国经济步调放缓，事务所的全面改革解决了一部分旧问题的同时也产生了很多新的阻碍。本文结合新形势下的行业发展和南纺审计失败案例，总结归纳出注册会计师行业主要存在：高端人才缺失，执业队伍老龄化；事务所缺乏独立性，内部治理不规范，公众认知不足；监管惩处力度较低，行业监管机制不健全等问题。市场经济制度存在缺陷是行业发展存在隐患的根本原因，而注册会计师执业风险不断加大，以及国际竞争加剧等现象也阻碍了行业的进一步发展。同时，本文也提出了一些解决策略。首先在执业人员方面，应该提高考试报名资格，加强职业道德教育和建立信用考核制度；然后在事务所方面，鼓励事务所合并，开展事务所品牌化建设，加强事务所内部治理机制；最后在注册会计师制度方面，应当健全法制建设，完善监管体制，建立举报机制，明确注册会计师协会的地位。43184
毕业论文关键词：注册会计师；会计师事务所；执业风险
Research on the problems and its solutions of China's CPA profession
Abstract
Abstract：With the slow development of Chinese economy，the overall reform of the firm has solved some of the old problems and also has created a lot of new obstacles.This paper will combine the new situation of the development of the industry and the Southern textile audit failure cases, summed up the CPA industry major problems, such as lack of high-end talent, age structure is irrational; firms lack independence, internal governance is not standardized, the public awareness is not enough; the punishment is low and industry regulatory mechanisms are not perfect. The existence of market economic system is the fundamental reason for the existence of the hidden dangers in the development of the industry, and the increasing of the registered accountants' practice risks, as well as the international competition and other phenomena also hinder the further development of the industry. At the same time, this paper also puts forward some solutions. First of all, in the practitioner, we should improve the examination registration requirements and establish a credit appraisal system. Then in the firm, we should encourage merger of accounting firms, carry out the firm's brand construction, strengthen the firm's internal governance mechanism; Finally in the CPA system, we should improve the legal system, improve the regulatory system; establish a reporting mechanism and clear the status of the Institute of certified public accountants.
Key Words: Certified public accountants；accounting firm；Practice risk
目 录
摘 要 I
Abstract II
目 录 III
一、引言 1
（一）研究背景 1
（二）研究意义 1
（三）研究思路 1
（四）研究方法 2
（五）论文框架 2
二、我国注册会计师行业相关理论分析 3
（一）我国注册会计师行业相关的基本概念概述 3
（二）我国注册会计师行业的发展历程 3
（三）我国注册会计师行业的发展现状 4
三、我国注册会计师行业目前所面临的问题探讨 6
（一）注册会计师执业人员方面存在的问题