基于ERM框架的会计师事务所风险管理研究

陈德启 陈德怀

【摘  要】随着审计行业中诉讼案件的大量增加，注册会计师逐渐成为一项高风险的专门职业。当前，我国的法律制度不断建设和完善，对市场主体的经济行为进行严格监管，我国会计师事务所面临的风险不断累积，化解风险势在必行。由此来看，对会计师事务所的风险进行干预、解决，具有重要的现实意义。论文基于ERM框架中的风险管理框架分析了目前我国会计师事务所面临的风险和ERM风险管理的背景，搜集与见证了国内外关于会计师事务所风险管理的理论研究，分析了我国会计师事务所治理以及风险管理的理论根基。此次研究的重点放在会计师事务所风险管理现状剖析方面，在分析成因的基础上提出应对策略，旨在为推动我国会计师事务所风险管理水平不断提升发挥一定的现实意义。

【Abstract】With the substantial increase in the number of litigation cases in the audit industry， certified public accountant has gradually become a high-risk specialized occupation. At present， China's legal system is constantly building and improving， the economic behavior of the market subject is strictly regulated， and the risks faced by China's accounting firms are constantly accumulating. It is imperative to resolve risks. From this point of view， it is of great practical significance to intervene and solve the risks of accounting firms. Based on the risk management framework of ERM framework， this paper analyzes the current risks faced by China's accounting firms and the background of ERM risk management， collects and witnesses the theoretical research on risk management of accounting firms at home and abroad， and analyzes the theoretical foundation of governance and risk management of China's accounting firms. This research focuses on the analysis of the current situation of risk management of accounting firms， and puts forward countermeasures based on the analysis of the causes， aiming to play a certain practical significance for promoting the continuous improvement of risk management level of accounting firms in China.

【关键词】ERM;会计师事务所;风险管理

【Keywords】ERM; accounting firms; risk management

【中图分类号】F233                                             【文献标志码】A                                                 【文章編号】1673-1069（2021）07-0032-05

1 研究背景与研究综述

1.1 研究背景与意义

20世纪60年代以来，审计行业快速发展，全球的诉讼案件实现骤增，这为会计师事务所造成全新压力，包括注册会计师面临的审计风险也是前所未有之多，使整个审计职业开始正式迈入“诉讼爆炸”阶段。我国从20世纪80年代开始逐步恢复注册会计师行业，在社会主义市场化与会计师事务所迅猛发展中，国家法律制度不断建设，监管力度也在不断地加大，为我国会计师事务所的良性发展打下了较为坚实的基础。近年来，注册会计师行业面临很大的风险，审计问题时有发生，使我国会计师事务所积累的风险逐渐暴露出来。……