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目前我國(guó)會(huì)計(jì)師事務(wù)所誠(chéng)信研究
畢業(yè)論文
目前我國(guó)會(huì)計(jì)師事務(wù)所誠(chéng)信研究
摘 要：誠(chéng)信是注冊(cè)會(huì)計(jì)師職業(yè)道德的精髓，以誠(chéng)信為核心的會(huì)計(jì)師事務(wù)所聲譽(yù)比業(yè)績(jī)更重要，會(huì)計(jì)師事務(wù)所誠(chéng)信是社會(huì)信用制度的重要組成部分。如果有的注冊(cè)會(huì)計(jì)師以誠(chéng)信為代價(jià)，違背誠(chéng)信原則，則不僅會(huì)帶來風(fēng)險(xiǎn)與失敗，而且會(huì)喪失賴以生存的有限的誠(chéng)信資源，會(huì)計(jì)師事務(wù)所存在的價(jià)值就蕩然無存。因此，解決誠(chéng)信缺失問題，加強(qiáng)誠(chéng)信建設(shè)已成當(dāng)務(wù)之急。本文主要闡明了注冊(cè)會(huì)計(jì)師行業(yè)誠(chéng)信的具體內(nèi)涵和具體要求，概括了目前存在的我國(guó)注冊(cè)會(huì)計(jì)師由于其專業(yè)勝任能力不足、缺乏獨(dú)立性等行為影響了整個(gè)行業(yè)誠(chéng)信建設(shè)的現(xiàn)狀，分析了會(huì)計(jì)師事務(wù)所缺乏誠(chéng)信的原因，既有其受利益驅(qū)使而喪失獨(dú)立性的內(nèi)在原因,也有市場(chǎng)信息不對(duì)稱、追究機(jī)制不健全、組織結(jié)構(gòu)有缺陷等外在因素，并對(duì)加強(qiáng)注冊(cè)會(huì)計(jì)師行業(yè)的誠(chéng)信建設(shè)提出了意見和對(duì)策。
關(guān)鍵詞：會(huì)計(jì)師事務(wù)所；誠(chéng)信現(xiàn)狀；原因分析；對(duì)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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