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老挝注册会计师行业监管制度研究
时间:2011-03-02 浏览次数:1172次 无忧论文网
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    我的祖国——老挝人民民主共和国自1986年执行“改革开发”的国策以来,通过加强与国外的交流与合作,各项事业取得的伟大的进步。尤其是会计方面,在1989年老挝得到了法国政府和世界银行等支持与帮助,对企业会计法进行了具有里程碑意义的革新。老挝会计虽然本质上与法国会计相同,然而仍然存在很多问题,如:缺乏明确的会计准则、审计准则作为指导,注册会计师协会的法律法规等诸多方面还不健全。从2007年底到2008年初老挝修改了会计法和审计法,但迄今为止仍然还没有颁布会计准则和审计准则,有关注册会计师协会的法律法规也没有作出明确修改。因此,老挝会计发展,尤其是相关会计准则与法规的制定方面还有一段路要走。
    在这种实际需求下,本文将老挝的注册会计师协会和有关审计方面的内容与中国作比较,力求得出老挝审计改革的方向,这同时也是老挝会计监管未来发展所亟需解决的问题,具有十分明确的现实意义。同时,本文在借鉴中国同行经验与做法的基础上,客观分析了老挝与中国会计监管制度的差别,对老挝审计监督制度的未来发展提出了自己的见解,并将2008年老挝注册会计师协会正在拟定的审计准则初稿第一次介绍给中国同行。通过两个国家间的对比,尤其是本文通过将2007年老挝新颁布的三个重要法律——监督法、会计法和审计法中的主要内容介绍给中国同行,希望中老两国审计监管部门相互借鉴交流、取长补短,共同进步,正是本文作者的本意之所在,也是作者的良好愿望。
    本文主要阐述的五大方面:1、介绍本文的研究意义、研究方法和行文结构安排2、本文的理论基础,主要讲述注册会计师监管制度的基本理论,包括注册会计师行业监管的必要性、注册会计师行业的三种监管模式和注册会计师监管制度的内容3、比较老挝与中国的审计监管制度的主要内容,并分析差异存在的原因4、对老挝审计监管制度的启示5、本文的创新点与不足之处。 [英文摘要]:     Since 1986, with the implementation of the "reform and opening up" policy, various undertakings have been taken and great progress made by my Motherland - Lao People's Democratic Republic by strengthening exchanges and cooperation with foreign countries, especially in accounting. In 1989, Laos was helped by the French Government and the World Bank to amend the relevant laws in Business Accounting. Laos’ accounting is essentially the same as France’s, but many problems exist. There are no accounting and auditing standards; and laws and regulations by the Institute of Certified Public Accountants are not perfect. From the end of 2007 to early 2008, Laos revised the Accounting Law and the Auditing Law. But Laos has not still issued accounting principles and auditing standards. And laws and regulations by the Institute of Certified Public Accountants have not been changed.     This paper will discuss the direction of the audit reform by comparing the contents of the Lao Association of Registered Accountants and Auditors with that of China’s. This is also the problem to be resolved in the development of Laos future accounting regulatory which is of very clear and practical significance. At the same time, we objectively analyze the differences between Laos’ and China’s accounting regulatory system to predict the future of Laos’ development of the auditing supervision system based on the Chinese experience and practices. First I introduce the draft of the audit guidelines being developed by the Lao Institute of Certified Public Accountants in 2008 and then that of China’s. Three important new laws were issued in 2007 by: Laos: the law on supervision, the law on accounting and the law on audit. In this paper, therefore, I intend to study the differences between Laos and China in terms of their accounting and auditing practices and introduce the main elements in each of the two countries. It is my hope that the auditing supervision departments of the two countries learn from each other and make common progress   This paper covers mainly five areas: (1) introduction of the significance of the paper, research methods and structure; (2) theoretical foundation -. focusing on the basic theory of Registered Accountants supervision system which includes the necessity of CPA supervision, three regulatory modes of CPA and the contents of supervision system; (3) Comparison of the main content of Laos and China's audit supervision system, analyzing the reasons for the differences; (4) inspiration for Laos’ audit supervision system; and (5) the strength and weaknesses of this paper.    
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