目前我國會計師事務所誠信研究

目前我國會計師事務所誠信研究

畢業論文

目前我國會計師事務所誠信研究
 
摘  要：誠信是注冊會計師職業道德的精髓，以誠信為核心的會計師事務所聲譽比業績更重要，會計師事務所誠信是社會信用制度的重要組成部分。如果有的注冊會計師以誠信為代價，違背誠信原則，則不僅會帶來風險與失敗，而且會喪失賴以生存的有限的誠信資源，會計師事務所存在的價值就蕩然無存。因此，解決誠信缺失問題，加強誠信建設已成當務之急。本文主要闡明了注冊會計師行業誠信的具體內涵和具體要求，概括了目前存在的我國注冊會計師由于其專業勝任能力不足、缺乏獨立性等行為影響了整個行業誠信建設的現狀，分析了會計師事務所缺乏誠信的原因，既有其受利益驅使而喪失獨立性的內在原因,也有市場信息不對稱、追究機制不健全、組織結構有缺陷等外在因素，并對加強注冊會計師行業的誠信建設提出了意見和對策。

關鍵詞：會計師事務所；誠信現狀；原因分析；對策研究

The our country accounting firm trustworthiness studies currently

Abstract: Trustworthiness is the soul of CPA ethics and the reputation of an honest-based Accountants Affairs Office is more important than the outstanding achievement. And the honesty of an Accountants Affairs is also an important part of social credit system. If some certified public accountants pay out the trustworthiness in breach of faith principle, not only risk and failure but also they will lose the limit trustworthiness wealth which is existent-relied, and the value of the existence of Accountants Affairs Office is nothing left. Therefore, to solve the problem of trustworthiness loss and strengthen the construction of trustworthiness is urgent affair. This thesis mainly illustrates the concrete meaning and requirement of honesty among certified public accountants, sums up the status quo that our country’s CPA impress the trustworthiness construction of entire trade due to the deficiency of professional ability and independence, analyzes the reasons of honesty loss are not only the internal reason that driving by benefit to lose independence but also the exterior reason such as information asymmetry, assigning mechanism is not so nice, organizing structure is defective and some others, and the thesis also provide some advice and strategy to strengthen the trustworthiness construction of CPA trade.

Keywords: Accounting firm；The analysis of the reason；The present condition of trustworthiness ；   The research of counterplan

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