论文首页哲学论文经济论文法学论文教育论文文学论文历史论文理学论文工学论文医学论文管理论文艺术论文 |
注册会计师行业诚信问题探讨
摘 要:近年来,注册会计师参与造假的现象频繁发生,严重影响整个行业的健康发展,重挫了注册会计师行业的信誉度。本文首先阐述了注册会计师行业诚信的内容、意义及问题,接着分析了注册会计师行业诚信问题的产生原因,它包括:部分注册会计师素质不够高,执业环境无序致使审计丧失独立性,监管制度存在力度不够的缺陷,会计市场不健全,诚信动力不足,注册会计师行业体制改革不彻底。最后,本文论述了如何解决注册会计师行业诚信问题的对策,即加强注册会计师职业道德建设和职业素质教育,完善会计师事务所组织形式以促使其加强风险和质量管理,在政府监管和行业自律的同时,推进制度创新,建立、健全会计监督的法律法规体系,为注册会计师执业营造1个良好的社会环境,以此希望我国注册会计师能健康高效执业,为我国经济新的飞跃做出贡献。
关键词:诚信; 注册会计师;独立审计
the discussion on the honesty for certified accountant industry
Abstracts: In recent years, Certified accountant participated in the phenomenon frequent occurrence which created a false impression, It influences the development of the whole trade seriously, has dropped sharply Certified accountant professions worthiness.This article first elaborated good faith content、the significance and the question of Certified accountant profession , and then analyzed the reason that producted the good faith question , including: the quality insufficiently of most certified accountant is non-enough, the disciple of a master environment disorder cause audit loses the independence, the supervising and managing system existence dynamics insufficient flaw, the market of accountant is not perfect, the good faith power is insufficient, Chartered accountant the profession organizational reform is not thorough.Finally, this article elaborate the Countermeasure that how to solved good faith question of certified accountant the profession, namely enhancement certified accountant occupational ethics construction and professional education for all-around development, consummated the accounting firm organization form to urge its enhancement risk and the quality control, while government supervising and managing and profession autonomy, the advancement system innovation, the legal laws and regulations system which the establishment, perfect accountant supervised, the disciple of a master built a good social environment for Chartered accountant, by this hoped our country chartered accountant could the health highly effective disciple of a master, make the contribution for our country economy new leap.
Keywords: hnonesty; Certified accountant; Independent audit