Investigation on Financial Accounting Supervision under the Background of the Revision of CPA Law
Abstract
The revision of the Certified Public Accountant Law marks a milestone in deepening capital market reforms, with its regulatory
paradigm shift requiring urgent theoretical responses. From an institutional adaptation perspective, this paper identifies three critical challenges exposed during legal evolution: imbalanced rights and responsibilities, technological disconnection, and weakened market constraints.
It systematically proposes an iterative regulatory framework addressing core issues including regulatory gaps in emerging business models,
bottlenecks in digital tool application, and inverted costs of violations. The study establishes a three-dimensional improvement framework
featuring legal coordination, enhanced intelligent monitoring, and optimized multi-stakeholder governance, providing theoretical support for
improving the effectiveness of accounting information governance.
paradigm shift requiring urgent theoretical responses. From an institutional adaptation perspective, this paper identifies three critical challenges exposed during legal evolution: imbalanced rights and responsibilities, technological disconnection, and weakened market constraints.
It systematically proposes an iterative regulatory framework addressing core issues including regulatory gaps in emerging business models,
bottlenecks in digital tool application, and inverted costs of violations. The study establishes a three-dimensional improvement framework
featuring legal coordination, enhanced intelligent monitoring, and optimized multi-stakeholder governance, providing theoretical support for
improving the effectiveness of accounting information governance.
Keywords
Certified Public Accountant Law; Accounting Regulation; Legal Liability
Full Text:
PDFReferences
[1] Liu Yao. Regulatory Trends and Typical Case Analysis of the Certified Public Accountant Industry: A Case Study of Hunan Province [J].
Fiscal Supervision, 2024, (18):53-56.
[2] Xie Huobao. Joint Supervision of the Certified Public Accountants Industry: Connotations, Problems and Policy Suggestions [J]. Financial Supervision, 2021, (17):5-12.
[3] Reporter of this publication. The Administrative Supervision Training Course for the Certified Public Accountant Industry was held in
Yantai [J]. Finance and Accounting, 2021, (01):70.
DOI: http://dx.doi.org/10.70711/frim.v3i11.7649
Refbacks
- There are currently no refbacks.
