我国会计师事务所的性质与功能扭曲的管制

20056()Jun.2005252(72)JournalofXianJiaotongUniversity(SocialSciences)Vol.25(SumNo.72)1,2,ShunfengSONG3(1.,710061;2.,710049;3.(),NV89557-0207)[],,,,,[];;[]F231.6[]A[]10082245X(2005)0220026207TheNature&FunctionandItsDistortion&RegulationofCPAFirmsinChinaZHONGWei2zhou1,GANWei2yu2,ShunfengSONG3(1.SchoolofEconomicsandFinance,XianJiaotongUniversity,Xian710061,China;2.SchoolofManagement,XianJiaotongUniversity,Xian710049,China;3.CollegeofBusinessAdministrationofUniversityofNevada,Reno,NV89557-0207,USA)AbstractByanalyzingtheparticipationofthecertificatedpublicaccountant(CPA)firmsincahootsactionofenterpriseaccountingandtheprovisionofenterprisefalsefinancialauditinformation,andbasedonthesur2veyofthenature,formationanddevelopmentofcertificatedpublicaccountant(CPA)firmsbothinChinaandabroad,thepaperdealswithbasicsocialfunctionsperformedbyCPAfirmsinmakingupthemarket2andgov2ernment2failureinsocio2economicaffairs.AndthenfromtheeconomicinterestrelationshipbetweenaccountinginformationdistortionandCPAfirms,thepaperrevealscausesandsocialdamageoftheprovisionoffalsefi2nancialauditinginformationandtheparticipationincahootsactionofenterpriseaccounting,andfurtherpres2entspolicymeasuresandsuggestionstocontrolbehaviordistortionofCPAfirms.KeywordsCertificatedPublicAccountant(CPA)Firm;nature&function;distortion®ulation,,,,,[]2005-01-20[](70103009)[](1968-),,,,,;Shun2fengSONG(1962-),,,62,,2001,(Enron),,12,;2002625,(WorldCom),38,,;721,,;,(Xerox)1997200160,14,(Arthur.Anders2en);(Klynvld,Peat,Marwick,Goerdeler;KPMG)911[1,2],,,1999,100,8937.61,8927.47;2000,159,147,18.48,24.75,157,14.72,19.4320011225,16,32,1423,41,702002,,,10%103,53.6%200317,19291,5%36,18.75%;10%103,53.6%;22,,,,[35],,,,,[68];,[9];,,,,;,[10,11];,,[10];,[12],,,,,;,,;,,;72()(2003),,,,,199871%,,,[6,13,14];,,,[14,15],,,BankerChangCunnin2gham[16];ChebatSavardFiliatrault[17],;,;RobertsKur2tenbach[18]150,,;,,,,,,,,,,;,,,,,,(),,,[19]2080,[2024];,;[25]1999,(AICPA),;,,[24],,,,199873,,[8]1998,,,,1999,,[8,26]82:(),,,,(),,(),,,,;(),,,,,,,;,,,,,,,,1999,,,,,,,,,,,,,,,,,,;,,();,,,,;,,,,[19],,,,,[2024]()1997:(155)(158),,92():,,,,,,,,;,,,,,,,,,,,,,,,,,,,,,1999,,,,,,,,()(),,,,,;,,,,,,,()(),,,,,,,,:(1),,,,(,),;,,,,(2),,,03:,,()()(3),,,,,,(1),,,,,,,,,,,,,,,,,,1,,,,,,,,,,,,22,,,;,,,,,,,,,;,,,,,,,,,13(),,,,,,,,,,,,,,,,,(),,,,,,,,,,,,,,,,,,[][1][N].,2002-07-06.[2],?[N].,2002-06-28.[3],,.[J].,2003,(2):31-33.[4].[J].,2003,(6):55-56.[5].?[N].,2003-01-11.[6].:[J].,2002,(4):63-67.[7].[J].,2003,(4):172-174.[8].[J].,2000,(4):24-25.[9].[J].,2002,(6):16-17.[10].[J].,2003,(4):52-53.[11],.[J].,2002,16(4):19-21.[12],.[J].,2003,(3):34-35.[13].[J].,2003,(5):42-43.[14].[J].,2002,(10):4-5.[15].[J].,2001,(9):30-32.[16]RajivD.Banker,HsihuiChang,RebaCunningham.Thepublicaccountingindustryproductionfunction[J].Jour2nalofAccountingandEconomics,2003,35(1):279.(43)23:,,,,,,,,,,,,,,,,,,,,;,,,[][1].[A].[C].:,1994.(:)(32)[17]Jean2CharlesChebat&MartinSavard&PierreFiliatrault.MiscomprehensionGapbetweenCPAsandtheirCorporateCusomers[J].IndustrialMarketingManagement,1998,27:177-185.[18]RobinW.Roberts&JamesM.Kurtenbach.Stateregulationandprofessionalaccountingeducationalreforms:Anempiri2caltestofregulatorycapturetheory[J].JournalofAc2countingandPublicPolicy,1998,17:209-226.[19].()[J].,1999,(6):36-41.[20]Baldwin,S.R.CPAslearnmarketingABCs[J].BusinessMarketing,1987,10:42.[21]Hite,R.E,&Schultz,N.O.AsurveyoftheutilizationofadvertisingbyCPAfirms[J].JournalofProfessionalServ2icesMarketing,1987,3:231-245.[22]Emerson,J,CKPMGPeatMarwick:settingthenewprac2ticestandard[J].ProfessionalServicesReview,1993,(6):125-132.[23]Newmarketingtactics.BowmansAccountingReport[M].1995,1:5-6.[24]DavidP.Franz&WilliamH.HefterProvidingReliableIn2formationtoClients:TheCaseofEnvironmentalRemedia2tion[J].JournalofAppliedQualityManagement,1999,(2):211-220.[25]Burchell,S,Clubb,C,Hopwood,A,Hughes,J,&Na2hapiet,J.Therolesofaccountinginorganizationsandso2ciety[J].Accounting,OrganizationsandSociety,19880,(1),5-27.[26].[J].,2000,(9):14-15.(:)34()