北京市註冊會計師隊伍建設的研究
摘 要:隨著監管力度的加強，越來越多的財務報告舞弊事件浮出水面。註冊會計師的審計舞弊案，暴露出中國註冊會計師隊伍建設無論是從監管體制方面還是從註冊會計師的`自身素質方面都存在著許多嚴重的問題。
本文對北京工商大學會計系課題組關於“北京市註冊會計師行業發展”問卷調查所收集來的資料進行篩選、統計與分析，從註冊會計師的執業環境、後續教育、個人素質、價值取向、CPA考試等方面以資料和圖表的形式展示了北京市註冊會計師隊伍建設的現狀，剖析了北京市註冊會計師隊伍建設中存在的問題，並相應地提出了具體的應對措施。
關鍵詞:註冊會計師；個人素質；價值取向；行業監管；後續教育
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
