会计师事务所雷人报价的背后

Certified public accountants shocking quotation back

　　《红周刊(博客,微博)》特约作者 北京 诸法空相

[Red weekly(blog,Micro bo)]Special author Beijing the method empty phase

　　上个周末和几个事务所的朋友小聚，关于最近分外忙碌的年审，席间谈到一件很有趣的事情。国资委旗下的大型央企中国船舶(600150,股吧)工业集团公司，在1月中旬面向国资委2012年排名前15位的内资会计所，组织了中船集团2012~2014年审会计所招标，招标设置满分100分，其中报价占20分。报价方式为按北京市物价局京价收[2001]335号文规定的资产额为基础计算审计基准费率为基准，当折扣率在80%以上（含）时得0分，当折扣率低于基准费率的80%时，每下浮5%报价得分加2分，最高得20分。

Last weekend and several firm friends to get-together,About recent particularly busy year careful,Table talking about a very interesting thing.The sasac's large renmin China ship(600150,guba)Industry group company,In the middle of January 2012 to the sasac top 15 the domestic accounting,Organized the Chinese group 2012 ~ 2014 year careful accounting the bidding,The tender set full score 100 points,The quotation of twenty points.According to the Beijing bureau of commodity price quotation way as the price accept [2001] no. 335, to be calculated on the basis of the provisions of assets audit benchmark rate for reference,When the discount rate in more than 80%(including)0 points when,When the discount rate is lower than 80% of the benchmark rate,Each 5% lower price points and two points,Highest twenty points.

　13家事务所涉嫌违规 13 home firm suspected violations

　　从最终投标的情况来看，15家事务所中天健和中审亚太未参加投标，其余13家事务所中信用中和报价最高，折扣率仅有60%；折扣率最大的则是中勤万信，折扣率高达30%。按照前述中船集团公布的招标评分办法，在价格这一子标准中中勤万信将获得满分，可见这家事务所采取了“价格战”的取胜策略。

From the final bidding situation,15 the firm in Asia Pacific and tian jian careful not to participate in bidding,The rest of the family firm and the credit and the best offer,Discount rate is only 60%;The biggest discount rate is often in all letters,Discount rate as high as 30%.According to the published group while the tender to score,The price that a son in the standard letter will get full marks in all frequently,The firm is adopted"Price war"Win strategy of.

　　不过，很耐人寻味的是，整个招标标准以及参与投标的这13家事务所，全部涉嫌违规。根据《会计师事务所服务收费管理办法》（国家发改委、财政部--发改价格[2010]196号）规定，会计所的审计业务实行政府指导价；同时财政部发布的《关于进一步落实会计师事务所服务收费管理办法的通知》（财政部——财会[2011]18号）规定，会计所投标报价不得低于当地价格主管部门制定的收费标准下限的75%，否则一律按废标处理。

but,Very intriguing is,The whole bidding standards and to participate in the bidding and home office,All suspected illegal.According to the[Measures for the administration of certified public accountants service charge](The national development and reform commission/The ministry of finance - hair change price [2010] no. 196)provisions,The accounting audit business practice guided by the government;At the same time, ministry of finance issued[On further implement the measures for the administration of certified public accountants service charge notice](The ministry of finance, accounting [2011] and number)provisions,Accounting the tender offer shall not be lower than the local price formulated by the competent department in charge of the lower limit the rate of 75%,Conformity with waste standard treatment.

　　而从前述参与投标的13家事务所报价来看，折扣率最低的也高达60%，远超过《通知》中所规定的75%的下限水平；至于报价最低的，报价还不及《通知》规定最低价格的一半。《中华人民共和国价格法》规定，实行政府指导价的业务，其价格不得低于政府指导价的下限。从这个角度来看，上述13家投标会计所已涉嫌违反价格法。

And from the bidding 13 home firm offer to see,The lowest discount rate is as high as 60%,Far more than[notice]As stipulated in the lower limit of the 75% level;As for the lowest price,Quotation is less than[notice]Half of the lowest price regulations.[The price law of the People's Republic of China]provisions,Guided by the business,The price shall not be lower than the lower limit of government pricing.From this point of view,The above 13 home bid accounting have already suspected of violating the price.

　审计行业充斥潜规则 Audit industry with latent rules

　　当然，在审计业务竞争日趋激烈的当下，这样的违规行为或许是行业的潜规则，早已不足为奇。真正令人担心的是，通过不计成本压价审计费这个现象不难看出，审计业务所处的恶性竞争环境，会计师事务所这个“乙方”角色毫无话语权和主动权，那么又有什么还能支持其应具备的独立性和客观性呢？在“强势甲方”的市场环境下，很难想象有事务所胆敢不听命于甲方的安排，这也就难怪“无法出具意见”和“出具否定意见”这两个审计结论形同虚设、几乎未见于资本市场中了。

Of course,In the increasingly fierce competition in the audit business then,Such violations may be industry latent rules,Had no wonder.Really worrying is,Regardless of the cost through interacting audit fee this phenomenon is not difficult to see that,Audit in place of the malignant competition environment,The accounting firm"Party b"There is no right and initiative role,So what can also support the should have the independence and objectivity?in"Strong party a"Market environment,It would be hard to imagine a firm dare not take orders from the arrangement of party a,This also no wonder that"Cannot issue opinions"and"Negative opinions issued by"The two audit conclusion was largely invisible/Almost not in the capital market.

　　年审业务尚且如此，油水更大、更有利于提高知名度和行业内排名的IPO业务，情景就更是可想而知了。在IPO的整个流程中，中介机构担当了不可或缺的角色，其中仅有保荐人应当担负着辅导、辅助拟上市公司的职责，而其余的中介机构如会计师事务所、资产评估事务所、律师事务所等，所肩负的责任都是监督和鉴证，从原理来看本应作为监管责任的辅助和配套措施。

Even so careful business,Oil-water more/More conducive to raise awareness and industry ranking in IPO business,One can imagine the situation is.In the whole process of IPO,Intermediary organizations bear the indispensable role,The only sponsor shall be responsible for the guidance/Auxiliary quasi listed company duty,And the rest of the intermediary organizations such as certified public accountants/Asset appraisal firm/Law firms and other,Directed is supervision and verification,From the principles of view should be as supervision responsibility auxiliary and supporting measures.

　　但事实上我们却看到，从绿大地造假上市成功，到胜景山河(002525,股吧)造假上市失败，再到万福生科(300268,股吧)造假东窗事发，会计师事务所都扮演了非常“不干净”的角色，在很多时候说他们是“帮凶”恐怕都不为过。在数百万金额审计费、来之不易的“优质”业务面前，又有几家事务所能做到“坐怀不乱”？于是，审计业务衍变成了财务咨询业务，将造假公司挡在资本市场大门之外的职责早已灰飞烟灭，如何才能帮助拟上市公司做好业绩、做好数据不让被人看出纰漏成了注册会计师们的主业。这焉能不乱？怎么可能不产生大批包装上市以及必然随之而来的业绩变脸？

But in fact we have seen,From the green earth false listed successfully,Sites to mountains and rivers(002525,guba)Fraud listed failure,To WanFuSheng section(300268,guba)False come to light,Certified public accountants play a very"Don't clean"role,Most of the time say they are"accomplice"I'm afraid too much.In the millions of amount of audit fee/hard-won"quality"Before business,And several firms can do it"Sit bosom not disorderly"?so,Audit to evolve a financial advisory business,The company will stop cheating in the capital market outside the duty already ashes to ashes,How to help the listed company intends to performance/Do not let the data that bloomer became the main certified public accountants.This how can he not disorderly?How may not produce a large number of packaging listed and must face with performance?

　　从国外资本市场来看，目前仅剩下四大会计师事务所是能够得到投资人认可的，这使得高质量审计服务供不应求，事务所掌握了极大的主动权。即便如此，也仍然会出现安然、世通、施乐等等财务舞弊案例，更遑论业务竞争白热化、充斥了各类潜规则的国内审计行业了。

From foreign capital market to see,Currently, only left the big four firms can be approved by the investors,This makes the high quality audit service supply falls short of demand,Firm mastery of the great initiative.Even so,Still can appear enron/stone/Xerox and so on financial fraud case,Let alone the intensified competition of business/Are filled with all kinds of latent rules of the domestic industry of audit.

　　加大处罚力度 Increase punishment

　　可以想见，未来国内的审计行业也势必会经过大浪淘沙，只有将低质量的“黑心”事务所赶出证券市场，才有可能重现审计所应有的功能。当然，这一过程也必定是痛苦的，也不可能在一朝一夕间完成。对此我认为，首先应当加大对于违规事务所的处罚力度，试想当年安然的轰然倒台，直接导致了“五大”之一的安达信被兼并，而目前国内的这些事务所又有谁能与先前的安达信相提并论？前者都无法承受造假东窗事发的罚则，凭什么国内的很多事务所就能够大事化小、安然无恙？

Can see,The future domestic audit industry also will sweep through,Only low quality"shoddy"Firms out of the stock market,Can be reproduction auditors should function.Of course,This process must be painful,Can't finish in one day in between.I think this,First we ought to increase the punishment for illegal firm,Just think that with enron's collapse,Led directly to"five"One of the collapsed acquired,But at present domestic these firms and who can and in previous collapsed?The former are unable to bear fraud penalties come to light,With what the domestic many firms will be able to roll with the punches/safe?

　　应当让这些智商超高的注册会计师们清楚，做“帮凶”辅助企业财务造假的成本太高，还不如放掉这一单业务的好。如果一旦东窗事发就绝不姑息，轻则处罚几倍、十几倍的审计项目收入，重则吊销牌照（包括涉案事务所和涉案注册会计师本人）、永远驱逐出审计行业。惟有这样，才能澄清环宇，重树审计行业的威信和投资者信心。同时，这一处罚原则自然也适用于公司高管、保荐人和其他中介机构。

Should let the high intelligence quotient (IQ) registered accountants clear,do"accomplice"Auxiliary enterprise financial fraud cost is too high,Put it out as a single business good.If you ever come to light will never palliative,Light is punished several times/More than ten times the income audit project,Heavy then shall revoke the license plate(Including involving firms and certified public accountants I involved)/Never out of auditing profession.But this,To clarify the huanyu,Heavy tree audit industry authority and investor confidence.At the same time,This punishment principle also applies to natural executives/Sponsor and other intermediaries.