ISO9000认证不涉及财务?会计是否应积极加到ISO体系认证中去
ISO9000 certification does not involve financial? Whether accounting should be actively applied to ISO system certification.
众所周知，ISO国际质量体系认证已经在我国如雨后春笋般的发展起来，这就是适应了市场的需求，随着经济的发展市场的国际化，我国的有识之士也越来越深刻地认识到当前的国际市场是竞争十分激烈的市场，从事出口商品生产和经营的企业，要想在这样的市场上争得一席之地，并求得发展，必须保证质量优良、价格合理、交货及时，即所谓紧紧抓住出口竞争的“三要素”。而商质量量的优良又居“三要素”之首，因为买方宁愿买价高质优的产品，也不愿意买价廉质次的商品，这已成为当今国际市场的采购心理和普遍规律。因此，企业要走向世界市场，质量就是“通行证”。
As everyone knows, the ISO international quality system certification in China has such as bamboo shoots after a spring rain rises like the development, which is adapted to the needs of the market, with the economic development of the internationalization of market of our country, a person with breadth of vision also more and more profound understanding to the current international market is the market with very intense competition, engaged in export production and operation of enterprises in such a market, to get a space for one person, and obtain development, must ensure that the excellent quality, reasonable price, prompt delivery, the so-called seize export competition "three elements". While the business quality excellent, in the" three elements" in the first, as the buyer would purchase price of high quality products, is not willing to purchase cheap quality products, it has become today's international market purchase psychology and common law. Therefore, the enterprise should move toward the world market, quality is the "pass".
随着我国参加世贸组织之后，我国市场将进一步对外开放，国内企业原有的各种保护屏障逐渐被撤除，国外商品将更方便地进入我国市场，进入“国际级”较量的阶段。这当中必然对质量提出更高的要求，质量是首当其中的一个大问题，质量将名副其实地直接决定企业的生死存亡，直接决定民族工业的生死存亡。
With China's accession to the WTO, the Chinese market will further open to the outside world, the domestic enterprises of the original protective barrier gradually removed, foreign goods will be more convenient to enter our country market, into the" international" battle stage. The necessity for a higher quality requirements, quality is the first when one of the big problems, quality will be worthy of the name to directly determine the enterprise of vital importance, directly determines the national industry of vital importance.
既然要对质量进行评价，衡量质量好坏的一个标准就应运而生，那就是ISO，ISO是一个组织的英语简称。其全称是International  Organization  for  Standardization ，翻译成中文就是“国际标准化组织”。 ISO 宣称它的宗旨是“在世界上促进标准化及其相关活动的发展，以便于商品和服务的国际交换，在智力、科学、技术和经济领域开展合作。
Since we want to evaluate, measure the quality of a standard will emerge as the times require, that is ISO, ISO is an organization of English abbreviation. Its full name is International Organization for Standardization, translated into Chinese is" International Organization for standardization". ISO claims that it is the purpose of " in the world to promote the standardization and related activities of the development, in order to facilitate international exchange of goods and services, intellectual, scientific, technical and economic cooperation.
随着市场的国际化要求会计也要国际化、标准化，那我们就会联想到是否会计也能参加到ISO国际质量体系认证中去，是否有必要参加进去，可行性有多少。
With the internationalization of the market requirements of accounting to internationalization, standardization, then we will associate whether accounting can also attend to the ISO international quality system certification to, whether it is necessary to enter the feasibility, how many.
（一）为了深入分析寻找这个问题的答案，下面我们先了解下大家比较熟悉的ISO9000的基本内容，以及它的用处：
( a ) to analyze the search for the answer to this question, we first understand we are more familiar with the main content of ISO9000, and its use:
（1）ISO/IEC指南2：1986中对“认证”的定义是：“由可以充分信任的第三方证实某一经鉴定的产品或服务符合特定标准或规范性文件的活动。”而ISO9000就是这样的一种应用很广泛的认证标准。ISO9000“不是指一个标准，而是一族标准的统称。根据ISO9000-1：1994的定义：”‘ISO9000族’是由ISO/TC176制定的所有国际标准。“ 那么TC176又是什么呢？TC176即ISO中第176个技术委员会，它成立于1980年，全称是”质量保证技术委员会“，1987年又更名为”质量管理和质量保证技术委员会“。TC176专门负责制定质量管理和质量保证技术的标准。
( 1) ISO / IEC guide 2: 1986 in the " certification " is defined as:" a fully trusted third parties confirmed a certified products or services that meet specific criteria or normative documents activities." While the ISO9000 is such a kind of application of a very wide range of certification standards. ISO9000" does not refer to a standard, but the family of standards called. According to ISO9000-1: 1994 definition:" ' ISO9000 ' by ISO / TC176 developed to all international standards. " TC176 is what? TC176 ISO 176th Technical Committee, which was established in 1980, the name is" quality assurance technical committee", in 1987 renamed the" quality management and quality assurance technical committee". TC176 specifically responsible for quality management and quality assurance technology standard.
自从1987年ISO9000系列标准问世以来，为了加强质量管理，适应质量竞争的需要，企业家们纷纷采用ISO9000系列标准在企业内部建立质量管理体系，申请质量体系认证，很快形成了一个世界性的潮流。
Since 1987 since the advent of ISO9000 series standard, in order to strengthen the quality management, to quality competition, entrepreneurs have adopted a series of ISO9000 standards in enterprise quality management system set up, application of quality system certification, and soon formed a world trend.
（2）为什么ISO9000事业发展如此迅速呢？
( 2 ) why ISO9000 career development so rapid?
强化质量管理，提高企业效益；增强客户信心，扩大市场份额
Strengthen quality management, improve enterprise efficiency; enhance customer confidence, expand market share
负责ISO9000质量体系认证的认证机构都是经过国家认可机构认可的权威机构，对企业的质量体系的审核是非常严格的。这样，对于企业内部来说，可按照经过严格审核的国际标准化的质量体系进行质量管理，真正达到法治化、科学化的要求，极大地提高工作效率和产品合格率，迅速提高企业的经济效益和社会效益。对于企业外部来说，当顾客得知供方按照国际标准实行管理，拿到了ISO9000质量体系认证证书，并且有认证机构的严格审核和定期监督，就可以确信该企业是能够稳定地生产合格产品乃至优秀产品的信得过的企业，从而放心地与企业订立供销合同，扩大了企业的市场占有率。可以说，在这两方面都收到了立竿见影的功效。
Responsible for ISO9000 quality system certification bodies are national accreditation body recognized authority, to the enterprise quality system audit is very strict. So, for the enterprise, in accordance with strict audit of international standard quality system for quality management, truly achieve the rule of law, scientific requirements, greatly improve the working efficiency and the rate of qualified products, rapidly improve the economic efficiency of enterprises and social benefits. For the enterprise exterior for, when the customer that the supplier in accordance with international standards of management, won the ISO9000 quality system certification, and accreditation bodies strict audit and regular supervision, can make sure the enterprise is able to the stable production of qualified products and excellent product trustworthy enterprise, thereby safely and enterprise signed contract of supply and marketing, to expand the company's market share. Can say, in these two areas have got to get instant results.
获得了国际贸易“通行证”，消除了国际贸易壁垒
Access to the international trade" pass", eliminate the international trade barrier
许多国家为了保护自身的利益，设置了种种贸易壁垒，包括关税壁垒和非关税壁垒。其中非关税壁垒主要是技术壁垒，技术壁垒中，又主要是产品质量认证和ISO9000质量体系认证的壁垒。特别是，在“世界贸易组织”内，各成员国之间相互排除了关税壁垒，只能设置技术壁垒，所以，获得认证是消除贸易壁垒的主要途径。
Many countries in order to protect their own interests, established all sorts of barriers to trade, including tariff and non-tariff barriers. The non tariff barrier is the main technology barrier, technology barrier, also is mainly the product quality certification and ISO9000 quality system certification barriers. In particular, in the" World Trade Organization", each member mutually excluded from tariff barriers, can only be set technical barriers, so, to obtain certification is the main way to eliminate trade barriers.
节省了第二方审核的精力和费用
A saving of second party audit effort and expense
在现代贸易实践中，，第二方审核早就成为惯例，又逐渐发现其存在很大的弊端：一个供方通常要为许多需方供货，第二方审核无疑会给供方带来沉重的负担；另一方面，需方也需支付相当的费用，同时还要考虑派出或雇佣人员的经验和水平问题，否则，花了费用也达不到预期的目的。唯有ISO9000认证可以排除这样的弊端。因为作为第一方的生产企业申请了第三方的ISO9000认证并获得了认证证书以后，众多第二方就不必要再对第一方进行审核，这样，不管是对第一方还是对第二方都可以节省很多精力或费用。还有，如果企业在获得了ISO9000认证之后，再申请UL、CE等产品质量认证，还可以免除认证机构对企业的质量保证体系进行重复认证的开支。
In the modern trade practice,, the second party audit had become the practice, gradually found that the existence of great disadvantages: a supplier for the supply usually many, the second party audit will no doubt to the heavy burden; on the other hand, the buyer also need to pay a lot of money, but also to consider sending or employment staff level of experience and problem, otherwise, spend the cost up to the expected goal. Only the ISO9000 certification can exclude the malpractice. As the first side of the manufacturing enterprises to apply for the third side of the ISO9000 certification and certification, many second party is not necessary to first party audit, so, whether it is on a first side or the second side can save a lot of effort or expense. Also, if the enterprise is obtained ISO9000 certification, to apply for UL, CE product quality certification, can also remove the authentication mechanism on enterprise quality assurance system to carry out repeated authentication expenses.
有效地避免产品责任
To effectively avoid products liability
各国在执行产品质量法的实践中，由于对产品质量的投诉越来越频繁，事故原因越来越复杂，追究责任也就越来越严格。尤其是近几年，发达国家都在把原有的“过失责任”转变为“严格责任”法理，对制造商的安全要求提高很多。例如，工人在操作一台机床时受到伤害，按“严格责任”法理，法院不仅要看该机床机件故障之类的质量问题，还要看其有没有安全装置，有没有向操作者发出警告的装置等。法院可以根据上述任何一个问题判定该机床存在缺陷，厂方便要对其后果负责赔偿。但是，按照各国产品责任法，如果厂方能够提供ISO9000质量体系认证证书，便可免赔，否则，要败诉且要受到重罚。（随着我国法治的完善，企业界应该对“产品责任法”高度重视，尽早防范。）
Countries in the implementation of product quality law practice, due to product quality complaints more and more frequently, the cause of the accident is more and more complex, the responsibility is more and more strict. Especially in recent years, developed countries are the original" fault liability" change is " strict liability" legal, safety requirements for manufacturers to improve a lot. For example, workers in the operation of a machine tool to be hurt, according to" strict liability" law, the court should not only see the machine mechanical failure or quality problem, also is not to see their safety device, any operator warning device. The court can be based on any of these questions to determine the machine tool factory defects, convenient to the consequences for compensation. However, according to the product liability law in various countries, if they can provide the ISO9000 quality system certification, can be avoided to compensate, otherwise, will lose and be subject to heavy penalties. ( along with our country legal system perfect, enterprises should be on the" product liability law" height takes seriously, early prevention. )
有利于国际间的经济合作和技术交流
For international economic cooperation and technological exchanges
按照国际间经济合作和技术交流的惯例，合作双方必须在产品（包括服务）质量方面有共同的语言、统一的认识和共守的规范，方能进行合作与交流。ISO9000质量体系认证正好提供了这样的信任，有利于双方迅速达成协议。
In accordance with the international economy cooperation and technology communication practice, cooperation between the two sides must be in the product ( including services) the quality of a common language, a unified understanding and keep the specification, we can carry out cooperation and exchanges. The ISO9000 quality system certification provides such a trust, is beneficial to both sides reach an agreement quickly.
（二）通过上面对ISO9000内容及作用的介绍我们很容易发现会计的质量也需要类似的认证。
(two ) through the above content on the ISO9000 and effect of presentation we easily find accounting quality also need similar certification.
我们知道会计在某种意义上讲也是一种生产，会计报告就是他的产品，同样这种产品也要根据一定的生产加工标准（会计准则）通过对原材料（会计原始资料：原始凭证等）的加工制造（确认、计量、记录），并最终产出产成品（会计报告）。同时会计报告也是一种商品，因为它的获得也要支付一定费用的，报表使用者要直接或间接向报表提供者支取一定的费用，比如会计的工资，审计费用等。既然它是一种产品同时又是一种商品，那它的质量的好坏要决定它的需求状况，而且它也有一定的标准，是否符合标准就是衡量其质量好坏的准则。
We know the accountant in a sense is a kind of production, accounting report is his product, the product according to the certain production and processing standards ( Accounting ) based on the raw materials ( raw data : the original vouchers and accounting ) manufacturing ( confirmation, measurement, record ), and finally to produce finished products ( Accounting report ). At the same time the accounting report is a kind of commodity, because it was also want to pay certain expense, the users of financial statements should be directly or indirectly to the report provider paid certain expenses, such as accountant, audit fees. Since it is a kind of products at the same time it is a kind of commodity, its quality will determine its demand, and it has a certain standard, conforms to the standard is the measure of its quality criterion.
（1） 会计需要类似“强化质量管理，提高企业效益；增强客户信心，扩大市场份额 ”的认证，企业内部有自己的会计制度，提高企业财务部门的工作效率也是企业现在较注重的管理内容。通过认证的审核过程，审核人员可以针对本企业提出合适的内部财务制度，提高财务部门工作效率。因为认证机构的权威性以及每年都要有严格的审核，增强了报表使用者对企业财务报告的认可程度。
( 1) the accounting needs similar" to strengthen quality management, improve enterprise efficiency; enhance customer confidence, expand market share" certification, enterprises have their own internal accounting system, improve the financial department and the work efficiency is also now pay more attention to the enterprise content management. Through the certification audit procedure, audit staff can the enterprises propose appropriate internal financial system, improve the work efficiency of financial sector. Because the certification authority and every year there are strictly, enhance the users of financial statements of the enterprise financial report approval degree.
（2） 中国已经成为世界贸易组织的正式成员，但是欧盟等国家或组织还不承认中国的市场经济地位，其中就有中国会计准则与国际会计准则或国际惯例不一致的问题。从这方面来看，如果有类似的会计质量体系认证就可以使企业获得了国际贸易“通行证”，消除了国际贸易壁垒。
( 2) China has become the formal member of World Trade Organization, but the European Union and other countries or organizations do not recognize China 's market economy status, among which is the Chinese accounting standards and international accounting standards or international practices inconsistent problem. From this point of view, if a similar accounting quality system certification can make the enterprise to obtain the international trade" pass", eliminate the international trade barrier.
（3） 其实现在会计也是有“认证”的，那就是注册会计师对企业的财务报表进行审计后，发表不同的审计意见，这就是认证。但是这种认证经常遭到质疑，因为认证机构和被审计单位往往存在着千丝万缕的联系，美国安然事件、中国的银广厦事件，就是很好的例证。同时对牵连进来的注册会计师的惩罚也是相当严厉的。如果有这么一种来自更权威机构的认证，比如国家政府，不但分散了注册会计师的审计风险，还提高了会计报告的可信度。
( 3) now accounting is a " certification", that is the registered accountant to audit the financial statements of the enterprise, express different audit opinions, this is the certification. But this authentication often questioned, because the certification bodies and the auditees often exists in the United States have all kinds of connections with contact, Enron event, China of Yinguangxia event, is a good example of. At the same time to get involved in the certified public accountant is also very severe punishment. If there is such a from a certification authority, such as the national government, not only dispersed CPA audit risk, but also improve the reliability of accounting report.
（4） 现在我国会计法规定，企业的财务主要责任的承担者是企业的主要负责人，这样企业主要负责人的压力就更大了，承担的风险也就更大了。容易分散其精力，影响企业发展。如果本企业通过了权威机构对其财务系统的认证，那么企业负责人的风险也就大大降低了。有效的就避免了会计责任。
( 4) is now China's accounting law, financial main responsibility is the main controller of the enterprise, such enterprise is mainly responsible for the pressure is bigger, to assume the risk is greater. Easy to disperse their energy, affecting the development of enterprises. If the enterprises through the authority of the financial system of authentication, so the person in charge of the enterprise risk is also reduced greatly. Effective avoids the accounting responsibility.
（5） 有这样的一个会计质量国际认证同样有利于国际间的经济合作和技术交流，就像ISO9000中提到的一样，按照国际间经济合作和技术交流的惯例，合作双方必须在产品（包括服务）质量方面有共同的语言、统一的认识和共守的规范，方能进行合作与交流。会计就是一种国际商用语言，只有统一起来才能促进国际间交流。一种会计国际认证恰好可以将各国的会计语言统一起来。
( 5) such an accounting international quality certification is equally beneficial to international economic cooperation and technical exchanges, like ISO9000 as mentioned, in accordance with the international economic cooperation and exchange of technology practice, cooperation between the two sides must be in the product ( including services) the quality of a common language, a unified understanding and keep the specification, we can carry out cooperation and exchanges. Accounting is a kind of international commercial language, only unified together in order to promote the international communication. An international accounting certification just can be unified national accounting language.
我们可以看出来会计加入类似的国际质量体系认证还是有好处的，但是我们只是从优点方面分析了这种可能性，但事实中为什么还没有呢？这也是有一定原因的。
We can see the accounting entry similar to the international quality system certification is a good thing, but we just from the advantages of such a possibility, but why not? This is also a reason.
（三）下面我们就分析一下原因
( three) we will analyze the reasons
（1）如果要建立会计的国际质量体系认证，那首先要统一全球的会计准则，但我们知道会计准则是具有经济后果的，因而一个国家会计准则的变更，会导致其国内及其在国际上的经济利益的重新分配，直接对该国的经济利益产生影响。因此，在认可并采纳国际会计准则方面，既要积极主动又要审慎行事。
( 1 ) if the establishment of accounting international quality system certification, the first unified global accounting standards, but we know that the accounting criterion is the has economic consequences, so a national accounting change, which will lead to the domestic and international economic benefit distribution, directly to the country's economic interests impact. Therefore, in the recognition and adoption of international accounting standards, both active and prudent.
（2）现有的会计师事务所提供的审计服务总体上还是令报表使用者满意的，虽然有些弊病并存，但是如果再加上第四方提供的认证，虽然报表的可信度大大提高，但是成本也就大大增加了，因为认证每年都要重新进行一次，其认证费用也是相当高的。所以报表使用者在权衡利弊时，可能不愿意为此付出一定的费用。
( 2) the existing accounting firm to provide audit services in general or to the user satisfaction, although some disadvantages coexist, but if coupled with the fourth party provides certification report, although the reliability is greatly improved, but the cost is also increased greatly, because certification every year again, the cost of certification is quite high. So the users of financial statements to weigh the advantages and disadvantages, may not be willing to pay a certain fee.
（3）如果成立这样一个机构也十分有可能被各经济强国控制，就像现在的IASB一样成为为大国服务的工具，IASB的成员名义上是以个人的技术专长而不是代表他们的国家进入IASB，但不言而喻的是，他们制定的所谓“全球会计准则”肯定会从发达国家的角度出发，更多地照顾发达国家的利益，不可避免地会损害发展中国家以及落后国家的利益。
( 3) if the establishment of such a body is also very likely to be the economic power control, like the IASB is today become as large service tool, a member of the IASB is nominally to personal expertise rather than representing their countries in IASB, but it is self-evident that, they developed the so-called" global accounting standards" must be developed from the point of view, more to take care of the interests of developed countries, developing countries will inevitably damage the national interests and the backward.
（四）经济全球化，市场全球化情况下这种设想还是有可能实现的。
( four) the economic globalization, market globalization circumstances this idea are still possible.
经济发展规律是不以人的意志为转移的，经济全球化是经济发展的趋势。经济全球化造成了会计环境的重大，会计的发展又是反应性的，并与经济发展密切相关。国际间贸易的扩大和投资的增大，金融资本市场的国际化，跨国公司的发展，地区性经济一体化等种种原因就使得会计准则全球化成为一种必然趋势，也容不得我们说“不”！当实现这种设想的不利因素被化解后，其优点就会显现出来，到那时其作用就会发挥出来，所以这种设想将来还是很有可能实现的。
The laws of economic development is not the people's will transfer, economic globalization is the trend of the economic development. Economic globalization has caused environmental accounting major, the development of accounting is reactive, and has close relationship with economic growth. The enlargement of international trade and investment increase, financial capital market internationalization, transnational corporation development, regional economic integration and other reasons makes accounting standards globalization has become an inevitable trend, also does not allow us to say "no"! When the realization of this idea is to resolve the unfavorable factors, and its advantages will be revealed, then its role will play out, so the idea of the future is likely to achieve the.