目前我國會(huì )計師事務(wù)所誠信研究

畢業(yè)論文

目前我國會(huì )計師事務(wù)所誠信研究
 
摘  要：誠信是注冊會(huì )計師職業(yè)道德的精髓，以誠信為核心的會(huì )計師事務(wù)所聲譽(yù)比業(yè)績(jì)更重要，會(huì )計師事務(wù)所誠信是社會(huì )信用制度的重要組成部分。如果有的注冊會(huì )計師以誠信為代價(jià)，違背誠信原則，則不僅會(huì )帶來(lái)風(fēng)險與失敗，而且會(huì )喪失賴(lài)以生存的有限的誠信資源，會(huì )計師事務(wù)所存在的價(jià)值就蕩然無(wú)存。因此，解決誠信缺失問(wèn)題，加強誠信建設已成當務(wù)之急。本文主要闡明了注冊會(huì )計師行業(yè)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(huì )計師由于其專(zhuān)業(yè)勝任能力不足、缺乏獨立性等行為影響了整個(gè)行業(yè)誠信建設的現狀，分析了會(huì )計師事務(wù)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(chǎng)信息不對稱(chēng)、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(huì )計師行業(yè)的誠信建設提出了意見(jiàn)和對策。

關(guān)鍵詞：會(huì )計師事務(wù)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

【目前我國會(huì )計師事務(wù)所誠信研究】相關(guān)文章：

會(huì )計師事務(wù)所審計質(zhì)量影響因素的研究論文11-17

虛擬的會(huì )計師事務(wù)所02-28

我國私營(yíng)企業(yè)誠信題目研究12-09

會(huì )計師事務(wù)所實(shí)習報告（精選5篇）02-24

會(huì )計師事務(wù)所LLP之制度安排03-07

對會(huì )計師事務(wù)所風(fēng)險管理的再思考03-20

目前我國股票（新股）發(fā)行方式中存在的問(wèn)題03-20

會(huì )計師事務(wù)所規模與審計質(zhì)量的文獻綜述03-24

會(huì )計師事務(wù)所合伙制的發(fā)展趨勢03-24