注册会计师职业道德规范问题研究

【作者】 于鸿文；

【导师】 刘艳萍；

【作者基本信息】 大连理工大学 ， 工商管理， 2003， 硕士

【摘要】 注册会计师是社会中介组织中的一个重要组成部分。在我国社会主义市场经济建设当中，在全社会大力倡导诚信的背景下，深刻认识和领会注册会计师行业诚信建设与行业规范发展的紧密关系，深入研究和倡导注册会计师职业道德规范的建设，不仅关系到社会公众对行业信赖程度，关系到行业生存和发展的舆论与市场环境，而且关系到市场经济运行秩序和运行质量的维护与保障，是当前注册会计师行业急需研究和解决的重大课题。 近期以来，注册会计师职业道德问题越来越突出，随着市场经济的不断发展，注册会计师的职业道德水平的提高在会计事业中的作用显得更为重要。注册会计师职业道德失范问题愈演愈烈，其程度之深、范围之广、危害之大十分令人担忧。虽几经治理，仍没有根本性的转变。究其原因是复杂多样的，可以从不同的角度加以分析。纵观我国审计市场中的不规范行为，注册会计师职业道德规范不被遵守是导致审计失败的重要原因。本文系统分析了职业道德规范与诚信的关系，并从经济环境、制度设计、案例分析、独立性保障等多重层次上进行了系统分析，并对注册会计师职业道德规范的建设提出较为系统而有针对性的建议。本文共六部分：1、引言；2、注册会计师职业道德规范概述；3、注册会计师行业诚信问题产生的背景；4、注册会计师职业道德失范的根源；5、加强行业道德建设的措施及建议；6、结论。 主要结论：从完善相关制度入手，切实加强注册会计师执业的独立性；完善注册会计师行业自律，加强政府的监管力度；积极引导司法介入；从进入行业把关，切实执行注册会计师的继续培训，以求全方面提高注册会计师自身的执业能力。更多还原

【Abstract】 Certified Public Accountant is becoming one of the most important parts among all kinds of mediatory agencies. Honesty is seemed more and more important in present environment. Therefore, the construction of Profession Morality Criterion of CPA becomes urgent during the period of socialism modern construction. The research and the initiation of Profession Morality Criterion of CPA relates to the trust of the public to this profession. Furthermore, it relates to the existence and the development of the profession, and to the market economics running order and quality. So the research of Profession Morality Criterion of CPA is a big problem needing to be solved immediately.When Chinese economics change from traditional Planning Economics to present Modern Economics, it has brought big challenges to the Profession Morality Criterion of CPA. And at the same time, so many crimes resulted from profession morality have occurred. The reason are various and complex. This article expounds the topic from inner and outer, subjective and objective aspects. It analyses the profession immorality of CPA from the accountancy and the property rights angle, combining the economic theory. This article will demonstrate the phenomenon from six aspects: Introduction; Summarization of profession; Background of the problem of profession honesty of CPA; Origin of profession immorality of CPA; Suggestions of the construction of profession morality criterion; Conclusion.Main conclusion: Strengthening the independence of CPA’s operation; Strengthening the self-discipline of CPA; Strengthening the governmental supervision; Consummating the justice system; Enhancing the operation capacity of the CPA..更多还原