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            中注協就百家會計所發布辦法答記者問

            分享到:
            2018-01-03 08:23:30來源: 首冠教育

            中注協負責人就《年度業務收入前100家會計師事務所信息發布辦法》答記者問

            2018年1月2日,中國注冊會計師協會(以下簡稱中注協)印發《年度業務收入前100家會計師事務所信息發布辦法》(以下簡稱《辦法》)。中注協負責人當日接受媒體的采訪,介紹了有關情況。

            問:請介紹這個《辦法》的背景情況。

            答:為了反映事務所發展情況,滿足公眾了解事務所的需要,從2003年起,中注協借鑒國際通行做法,組織開展向社會公布前100家事務所信息的工作。14年來,前100家事務所信息發布工作一直在探索、改進和完善,經歷了三個階段。第一階段(2003-2005年),以事務所業務收入作為排名依據,同時輔以公布事務所的注冊會計師數量、分所數量、分所收入、業務收入增長率、審計收入、兼營收入等6項輔助信息。第二階段(2006-2010年),出臺《會計師事務所綜合評價辦法(試行)》,將業務收入、注冊會計師人數、培訓完成率、領軍人才(后備)人數、受處罰和懲戒情況分別給予一定權重,形成對事務所的綜合評價,同時公布分所數量、從業人員人數、合伙人(股東)人數、注冊會計師年齡結構、注冊會計師學歷結構、審計收入、人均業務收入、境外設立分支機構數量等8項輔助指標。第三階段(2011-2016年)。結合行業創先爭優綜合評價指標體系建設,出臺《會計師事務所綜合評價辦法》,將事務所綜合評價指標由原來的5項擴展為4大類、15個方面、365項,面向全行業所有事務所,進行綜合評價,促進事務所“自動比動、對標提升”。在此基礎上公布會計師事務所綜合評價前100家信息。2014-2015年,先后又對《會計師事務所綜合評價辦法》進行了修改,將綜合評價指標縮減歸并為10個方面200項。

            幾年實踐表明,以綜合評價為基礎的事務所排名辦法,同以業務收入為依據的排名方法相比,盡管有指標全面、綜合性強等特點,但也存在一些不足:

            一是有些指標的定量評價存在一定難度。綜合評價指標體系主要是為行業內開展創先爭優活動的需要而設計的,是為行業內部使用的。綜合評價體系中的一些指標,如內部治理、執業質量、人力資源、國際業務、信息技術、黨群共建、社會責任等,存在定量上的難度。將綜合評價結果作為前100家事務所排名的依據并公開披露,放大了定量評價的難度。

            二是數據核查較難。由于綜合評價涉及的指標比較多,對數據進行核查難度較大,影響綜合評價的可靠性。

            三是不同指標的權重分配難以合理確定。進入前100家的事務所業務收入相互差異很大,導致其對綜合評價結果影響較大,其他指標,特別是執業質量指標的作用難以充分體現。業務收入指標的權重難以合理分配。

            因此,有必要進一步改進前100家事務所信息發布辦法。即,在繼續開展會計師事務所綜合評價工作、繼續發揮綜合評價對事務所“自動比動、對標提升”創先爭優的機制作用、促進事務所黨建與業務有機結合的同時,另行制定前100家事務所信息發布辦法、組織開展業務收入前100家事務所信息發布工作。也就是說,這次改進前100家事務所信息發布辦法,并不影響在全行業繼續開展綜合評價工作。

            問:改進前100家事務所信息發布工作的原則有哪些?

            答:針對以綜合評價體系為基礎發布前100家事務所信息存在的不足,在制定這個《辦法》時,我們提出了以下幾條原則:

            一是繼承好的做法。前100家事務所信息發布工作已經開展14年,指標體系幾經變化,其中許多指標對于公眾了解事務所有很大幫助,應當保留。

            二是體現行業發展導向。通過指標設計,切實發揮前100家事務所信息引導事務所做強做大的作用。大是規模,如業務收入、注冊會計師數量、從業人員數量、分支機構等;強是服務能力和服務質量,如國際網絡建設、是否受到處罰和懲戒等。

            三是指標可以核實。選取的指標應當能夠定量,便于核實,以保證所發布信息的真實、可靠。

            四是借鑒國際通行做法。國際上通行的事務所排名主要以業務收入為依據,輔以披露其他指標。這樣做的好處是,所提供的信息是為公眾了解事務所提供參考,而不是對事務所進行評價。

            問:這個《辦法》相對于原來的辦法,有哪些具體改進?

            答:一是排名依據。將前100家事務所以年度業務收入為依據由高到低進行排名,業務收入最高的排名第一,依次排列。特別強調,業務收入是指以事務所為主體開展業務取得的收入。相應地,將該辦法定名為《年度業務收入前100家會計師事務所信息發布辦法》,開宗明義,一目了然,向公眾發出更清晰的信息,即,這是依據業務收入的排名,不涉及對事務所執業質量的評價;是事務所自身業務收入,不包括統一經營的其他專業機構的收入。

            二是指標選擇。除公布事務所業務收入外,同時公布事務所業務收入結構、與事務所統一經營的其他專業機構業務收入、注冊會計師數量、從業人員數量、分所數量、所屬的國際會計網絡和國際會計聯盟的成員數量,以及受到處罰和懲戒情況。

            三是保障信息真實可靠的措施。事務所作為提供信息的責任主體,應當對所填報信息的真實性負責。事務所業務收入信息取自經過注冊會計師審計的事務所財務報表。同時,發揮各級注協的監督指導作用,并輔以懲戒措施。具體來說,信息公布后,如果發現事務所填報的信息不實,責令其自行公告更正;如果不能在規定期限內自行公告更正,給予公開批評;如果發現所填報的信息嚴重失實,將給予公開批評,撤回所公布的該事務所信息,并撤銷參加下一年信息發布的資格。對相關事務所填報業務收入信息嚴重失實負有審計責任的事務所,由中注協懲戒委員會按照《中國注冊會計師協會會員執業違規行為懲戒辦法》作出懲戒。

            問:這個《辦法》什么時候實施?

            答:該辦法定于2018年1月1日起實施,也就是說,2018年發布《2017年業務收入前100家會計師事務所信息》。

            問:事務所的數據怎么采集呢?

            答:事務所的數據來源于行業管理系統的財務子系統、注冊子系統、監管子系統。事務所應當按照《中注協關于做好2017年度財務報告報備工作的通知》《中注協關于開展2018年度注冊會計師任職資格檢查工作的通知》等文件要求,在行業管理信息系統中做好數據填報工作。

             

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