关于绿色会计理论的探讨.pdf

兰州交通大学毕业论文 摘 要 审计独立性是注册会计师行业得以存在和发展的前提。随着市场经济的不断发展， 注册会计师在为客户提供审计服务的同时还为客户提供非审计服务，非审计服务的提供 是否会影响审计独立性成为审计学术界和职业界关注的焦点问题。在我国，非审计服务 才刚刚起步，有着更多的选择和发展，存在更多的机遇和挑战，2010 年 2 月，中国注册 会计师协会印发了《会计师事务所服务经济社会发展新领域业务拓展工作方案》的通知， 可以看出我国对于发展非审计服务的积极态度。因此，结合国外审计发展，吸取他们的 经验与教训，再分析我国现阶段非审计服务的潜力和限制，提出我国特色发展非审计服 务的对策就显得尤为重要。 本文从我国的国情出发，运用比较分析法、资料分析法，分析了发展非审计服务与 审计服务之间的影响，并结合我国非审计服务发展的现实情况进行了深入探讨。主要包 括以下几个方面：首先，对非审计服务做出概念界定，并探讨审计独立性的内涵及其重 要性；其次，深入探讨发展非审计服务对于审计独立性的各个方面的影响，对比各国非 审计服务的发展；然后，剖析我国非审计服务发展的可行性和局限性；最后，有针对性 的提出我国发展非审计服务的对策建议。 关键词：非审计服务；审计独立性；注册会计师 I Abstract Audit independence is the premise of the existence and development of the CPA profession. With the continuous development of market economy, CPA offer audit services for clients and non-audit services. Providing non-audit services will affect audit independence audit in academia and professional focus of attention.In china the non-audit services have just born,and there are more choices,development opportunities and challenges.In February 2010, The China Association of Certified Public Accountants issued accounting firm serving economic and social development of new areas of business development notice of the program,.From the behavior,we can see the positive attitude of our country for the development of non-audit services. Countermeasures, combined with the development of foreign audit, learn from their experiences and lessons, and then analyze the potential and limitations of the present stage of non-audit services proposed in China.The services is particularly important. Based on our national conditions, the paper uses the comparative analysis method and data analysis, method,makes