I注册会计师非鉴证业务对鉴证业务独立性的影响分析摘 要非鉴证业务对鉴证业务的独立性的影响,是国外早就在研究的课题。早在“安然”事件出现以前就有权威人士和机构要求全面禁止非鉴证业务,但遭到国际五大会计事务所的抵制;而在其发生并对金融行业造成冲击以后,美国出台相关法令明确规定不得同时提供非鉴证业务与鉴证业务,这也是国际通用法则,然而非鉴证业务仍在此个别限制的情况下在快速发展着,在现今国外的非鉴证业务的发展已然趋于成熟与完善。在中国,在全球经济化潮流的冲击下和中国经济快速发展的影响下和中国政府的鼓励下,中国的非鉴证业务刚步入快速发展时代。故此,研究非鉴证业务对鉴证业务的独立性的影响,寻求两者的共同发展之道就非常至关重要。鉴于中国目前仍以中小型会计事务所规模为主,且中国市场中非鉴证业务的主要份额乃是国际上的会计事务所,中国会计事务所仍以传统的鉴证业务为主的现状,可知,非鉴证业务对鉴证业务的独立性的影响不大。但以发展的眼观来看待,并结合国际上发展较为成熟的非鉴证业务现状以及所出现的问题,中国的非鉴证业务在后期发展中,对鉴证业务的独立性的影响的不利性较大。本文在此发展观点上,结合案例分析与对比理论等分析方法,具体研究了非鉴证业务在国内外的发展状况以及国际上和中国的经济发展状况等,以此为基础提出了发展高能力专业人才,培养注册会计师非鉴证业务能力等合理性建议。希望这些意见与建议可以帮助到中国非鉴证业务的发展,同时不损害鉴证业务的独立性。关键词:非鉴证业务;鉴证业务;独立性IIAnalysis of the Impact of CPA's Non Assurance Business on the Independence of Assurance BusinessAbstractThe impact of non assurance business on the independence of assurance business has been studied for a long time in foreign countries. As early as before the "Enron" incident, there were authoritative people and institutions who required to prohibit non assurance business in an all-round way, but they were boycotted by the five major accounting firms in the world. After its occurrence and impact on the financial industry, the United States issued relevant laws and regulations clearly stipulating that non assurance bu...