【作者】 黄俊；

【导师】 张武农；

【作者基本信息】 武汉理工大学 ， 工商管理， 2003， 硕士

【摘要】 随着社会经济的发展，注册会计师行业已经成为经济活动中不可或缺的行业，随着近几年银广夏、安然事件的发生，注册会计师诚信问题也日益在成为人们关注的焦点。 本文作者凭借在注册会计师行业多年的实践经验并结合MBA课程学习的理论，对注册会计师行业诚信建设问题进行了深入的研究和探讨，提出了诚信建设的措施和对策。 全文根据课题研究的一般规律，即提出问题、分析问题、解决问题分四章展开。第一章介绍了课题研究的目的、意义、研究内容和研究方法；第二章阐述了注册会计师行业起源、发展，并分国际、国内两节叙述了注册会计师行业诚信现状；第三章从外部环境、行业自身两个层面分析了诚信问题产生的根源；第四章作为全文的重点，着笔叙说了解决诚信问题的构想，并分行业环境、行业本身、事务所、从业人员四个层面分别与以概括总结，形成了诚信建设的较完整的措施和方法。最后对全文进行了总结并对行业诚信建设前景进行了展望。 整篇文章脉络分明，层次清晰，有理有据，运用了理论结合实际及案例分析法对注册会计师诚信建设问题提出了自己的主张和见解，相信业界人士能从其中得到一定的启示。更多还原

【Abstract】 Along with the development of society and economy, the certified public accountant profession has become the necessary profession in economic activities. Along with the occurrence of Scandal of yinguangxia and Enron Debacle, integrity of CPA has become the focus that the people concern increasingly.The author researched and discussed deeply integrity construction of CPA profession, based on the experiences of serving CPA firms a lot of years and theory of course of studying for MBA, and put forward the measures on integrity construction.The full text is divided into four chapters according to rule of subject research. That is propose problem, analyze problem, solve problem, chapter 1 introduces the goal, meaning, the content and method of the study. Chapter 2 states the origin, the development of CPA profession and describes the present situation of integrity of overseas and domestic CPA profession. Chapter 3 analyzes the source of integrity problem from exterior environment to the profession interior. Chapter 4 is as key part of the full text. It proposes the ideas of integrity construct from four levels, i.e. exterior environment, profession, firm, CPA. Finally, chapter 5 summarizes the full text and look forward to the future.The full text has clear structure and is reasonable and well grounded. The opinion that the author proposed is useful to CPA circles.更多还原