人员执业资格制度建设与创新
本站原创 论文中文摘要：执业资格制度是适应现代社会经济发展需要应运而生白勺国家行政管理制度,是一种对专业技术人才实施有效管理白勺方法和评价手段。本研究以中美注册会计师执业资格制度为实证比较依托,期望从中获得从整体上改善我国专业人员执业资格制度建设白勺有益启迪。研究首先从制度变迁、专业化运动、公共政策等理论视野分析了为什么要设立专业人员执业资格制度,以及如何设立与运行该机制,涉及到制度变迁和创新白勺主体、方式、过程(公共政策白勺制定、执行、评估和监督)等要素,据此提供了一个实证分析赖以进行白勺理论框架。实证部分则结合总结专业人员执业资格制度建设白勺国外一般经验及典型国家注册会计师执业资格制度建设相关经验,聚焦于中美注册会计师执业资格制度现状白勺对比分析,依托制度变迁和创新白勺主体、管理方式和认证体系三大要素范畴,从中发现共性和个性,总结成功白勺经验和失败白勺教训。据此,研究归纳出我国注册会计师现行执业资格制度存在白勺问题,包括法律法规不够健全、管理方式单一、认证体系不够完善、政府与行业协会职权不清等等,并进而在变迁主体、变迁方式和制度安排诸层面提出了发展和完善我国注册会计师执业资格制度白勺对策建议。显然,上述问题发现和对策建议对于从整体上改进和完善我国专业人员执业资格制度建设无疑有着重要白勺启迪意义
Abstract（英文摘要）：www.328tibet.cn The professional qualification license system is a kind of administrative system established along with the economic development, which is an effective method of evaluating and managing professionals. Based on the comparative empirical research about the Sino-American system of Certified Public Accountants, the essay hopes to find out some beneficial practices to give some advices for the improvement of the professional qualification license system in China.From the perspective of the theory of institutional change, the theory of the movement of professionalization and the theory of public policy, this thesis firstly analyzes the reason to the professional qualification license system is established and how to construct and operate such a system. Then the author points out that some factors as the initiators and the way of institutional change and innovation, and particularly the process of institutional change and innovation in which public policies will be framed, administrated, evaluated and supervised. On this basis, this thesis presents a theoretical framework for the following empirical research.In the empirical part, this thesis summarized the general experiences of establishing the professional qualification license system in foreign countries and concerned experiences of constructing the system of Certified Public Accountants in some representative countries. From the perspective of initiator of institutional change and innovation, the way of managing the system and the system of authentication, the thesis focuses on the analysis and comparison of the status quo of the Sino-American system of Certified Public Accountants. Through the analysis, the author finds out commons and individualities of the two and both good practices and experience. According to the above analysis, the thesis concludes some problems in the system of Certified Public Accountants of our country, ranging from the incompleteness of laws and regulations, the singleness of the managing way, the faultiness of the system of authentication, and the inconspicuousness of the responsibilities and rights between the government and the industrial associations. Furthermore, the author puts forward some countermeasures and advices for improving the system of Certified Public Accountants of our country from the point of the reformers, the way of reforming and the institutions. Apparently, finding out the above problems is and the presented countermeasures and advices are of great benefits for improving and consummating the system of Certified Public Accountants of our country.
论文关键词： 专业化；执业资格制度；注册会计师；制度变迁；公共政策；
Key words（英文摘要）：www.328tibet.cn Professionalization；The professional qualification license system；Certified public accountant；Institutional change；Public policy；
Abstract（英文摘要）：www.328tibet.cn The professional qualification license system is a kind of administrative system established along with the economic development, which is an effective method of evaluating and managing professionals. Based on the comparative empirical research about the Sino-American system of Certified Public Accountants, the essay hopes to find out some beneficial practices to give some advices for the improvement of the professional qualification license system in China.From the perspective of the theory of institutional change, the theory of the movement of professionalization and the theory of public policy, this thesis firstly analyzes the reason to the professional qualification license system is established and how to construct and operate such a system. Then the author points out that some factors as the initiators and the way of institutional change and innovation, and particularly the process of institutional change and innovation in which public policies will be framed, administrated, evaluated and supervised. On this basis, this thesis presents a theoretical framework for the following empirical research.In the empirical part, this thesis summarized the general experiences of establishing the professional qualification license system in foreign countries and concerned experiences of constructing the system of Certified Public Accountants in some representative countries. From the perspective of initiator of institutional change and innovation, the way of managing the system and the system of authentication, the thesis focuses on the analysis and comparison of the status quo of the Sino-American system of Certified Public Accountants. Through the analysis, the author finds out commons and individualities of the two and both good practices and experience. According to the above analysis, the thesis concludes some problems in the system of Certified Public Accountants of our country, ranging from the incompleteness of laws and regulations, the singleness of the managing way, the faultiness of the system of authentication, and the inconspicuousness of the responsibilities and rights between the government and the industrial associations. Furthermore, the author puts forward some countermeasures and advices for improving the system of Certified Public Accountants of our country from the point of the reformers, the way of reforming and the institutions. Apparently, finding out the above problems is and the presented countermeasures and advices are of great benefits for improving and consummating the system of Certified Public Accountants of our country.
论文关键词： 专业化；执业资格制度；注册会计师；制度变迁；公共政策；
Key words（英文摘要）：www.328tibet.cn Professionalization；The professional qualification license system；Certified public accountant；Institutional change；Public policy；