中注协秘书长陈毓圭表示，使会计审计行业成为防范经济、金融风险的第一道警戒线

The secretary-general said ChenYuGui cointegration note，Make accounting audit industry become a guard against the economy、Financial risk a the tipping point

　　本报见习记者徐科

Our newspaper reporter XuKe apprentice

　　7月30日，在2012年会计师事务所综合评价前百家信息新闻发布会上，中国注册会计师协会副会长兼秘书长陈毓圭表示，最近一段时间暴露出个别的公司，特别是上市公司，在发行阶段或者上市之后被披露存在财务信息虚假的问题，中注协将密切关注媒体以及监管机关关于注册会计师执业质量的信息，把关注这些信息、处理这些信息、根据信息提供的线索进行深入的检查监督，作为行业监管的一个常规性的工作，并且还把它纳入到年度的执业质量检查当中去。

July 30,，In the 2012 years accounting firm comprehensive evaluation of information before the news conference，The China association of certified accountants vice-chairman concurrently secretary general ChenYuGui said，The most recent period exposed the individual companies，Especially the listed company，In the issue of phase or after disclose the existence is listed in the problem with false financial information，The association will pay much attention in the media and regulatory authorities about the quality of the information for certified public accountants，The attention these information、Processing the information、According to the information provided further examination and supervision of clues，As the industry regulator of a routine work，And put it into practice in the year of quality inspection。

　　“通过这样一个机制，使得证券市场审计质量的监管成为一个常态性、机制性的工作。”陈毓圭说，针对事务所的监督检信息的审计质量，中注协去年把原来注重于对事务所项目质量的检查，改造成为事务所系统风险检查与项目质量检查并重，并且以系统风险检查为主，形成系统事务所执业质量控制的风险体系，使会计审计行业未来真正成为防范经济、金融风险的第一道警戒线。

“Through such a mechanism，Make the stock market supervision of audit quality to become a regular、Many radical work。”ChenYuGui said，According to the supervision and inspection of the information office audit quality，Last year in the original cointegration note on the project quality inspection of firms，Transformed into firm system risk inspection and quality inspection equal emphasis on the project，And to check the system risk to give priority to，Form system of quality control office practice risk system，Make accounting audit industry really become prevent future economy、Financial risk a the tipping point。

　　陈毓圭透露，今年，中注协的工作重点主要有两方面，一是进一步完善每三年一次的执业质量检查制度，尤其是要落实好系统风险检查与项目检查并重的原则；二是注重对个案的检查，对于发现的、披露的、接收的有关对事务所执业质量的质疑和有关的披露，会在第一时间采取行动。

ChenYuGui revealed，This year，Of note focused mainly association has two sides，One is to further improve the once every three years of practice quality inspection system，Especially to implement system risk examination and project check the principle of equal importance；The second is paying attention to the inspection of the case，To find the、Disclosure of、Receiving about the quality of the practice of firm and disclosure of the relevant question，Are the first to take action。

　　中国注册会计师协会公布了《2012年会计师事务所综合评价前百家信息》。信息显示，前百家事务所2011年度自身业务收入达到279亿元，占全行业总收入的63.6%；排名前6位的事务所业务收入均超过10亿元，其中，立信会计师事务所收入达到15.04亿元，这也是除中外合作所外，单家事务所年业务收入首次突破15亿元。此外，截至综合排名评价数据截止期内的50家证券所均进入前百家，有6家非证券资格事务所进入前50名。

The China association of certified accountants announced《2012 years before the public accounting firm comprehensive evaluation of information》。Information display，2011 year of firms before its business income of 27.9 billion yuan，The industry accounts for 63.6% of total revenue；The top six firm business income are more than 1 billion yuan，Among them，Lixin accountant firm income reached 1.504 billion yuan，This is in addition to the Chinese and foreign cooperation，Single home office for the first time in the business income exceeding 1.5 billion RMB yuan。In addition，By integrated rank evaluation data by period the 50 home securities are in the top hundred，Have six the securities firm in the top 50 qualification。

　　至于为何四家中外合作所在《2012年会计师事务所综合评价前百家信息》中综合排名在前列，但统计资料表明，四家中外合作所上市公司审计业务占比却不足10%，不匹配的主要因素有哪些？

As for why four chinese-foreign cooperation in place《2012 years before the public accounting firm comprehensive evaluation of information》A combination of the rankings in front，But the statistics show that，Four chinese-foreign cooperation in the listed company auditing business accounts for less than 10%，The main factors do not match what？

　　陈毓圭表示，根据统计，四家中外合作所的收入占前百家会计师事务收入的三分之一，但是它们在上市公司的客户里面只有不到10%，除了客户虽然少，但是收费高这一“少而精”的原因值得内资所去学习之外，客户规模大也是重要原因。

ChenYuGui said，According to the statistics，Four of the chinese-foreign cooperation in the income of certified public accountants before one third of her income，But they are in the listed company in the customer only less than 10%，In addition to the customer although less，But high fees“Fewer but better”Is that the cause of the domestic to study besides，Customers are also the important reasons size。