【作者】 林志伟；

【导师】 刘国常；

【作者基本信息】 暨南大学 ， 会计学， 2002， 硕士

【摘要】 随着一些公司会计造假事件的连续败露，会计师事务所的职业操守和执业水平受到越来越多的质疑，注册会计师行业也面临着前所未有的信任危机。究其原因，与其对职业道德的态度与认知的改变有着莫大的关系。 职业道德存在于各行各业，其存在应证了各行各业的地位及其对社会应有的责任。注册会计师及其供职的会计师事务所由于承担着对企业财务报表审计把关的职责，一直被称为“经济监察者”，也被视为真实准确财务信息走向社会的“守门人”。 不能否认，近年来一些行业的职业道德水平不能让公众满意。一些专业人士如医生非礼病人，卖违禁药物；律师盗用客户财产，伪做文件；工程师偷工减料等等时有所闻。至于会计师，似乎也不能独善其身，从不断增加的诉讼以至近期不断出现的假账事件，足证问题日趋严重。 职业道德问题的研究，除个别行业的特别因素之外，社会风气、经济环境的转变、个人教育与成长等等因素也有着很大的影响。要提升职业道德的水平以维持社会的秩序，应认清这几方面对职业道德的影响。 切忌轻视职业道德的重要性，没有了职业道德，轻则个人前程尽毁，重则影响整个行业甚至破坏社会秩序。所以，提高职业道德操守，特别是会计行业，正是扎实基础，树立社会地位所必不可少的要素。 注册会计师职业道德出现问题源于多方因素，当中包括个人教育与素质、对道德的不同观念、行业内部的因素和行业外部的原因。要解决和提高注册会计师职业道德必须从教育、行业内部以及司法等范畴作出全面性的检讨和改善。更多还原

【Abstract】 With rapid and continual rise in the exposed of falsification of company accounts, the standard of professional ethic and conduct of accounting firms are being challenged. In fact, registered professional accountants are now facing the crisis of trustworthy. The prevailing phenomenon is mainly due to the recent changes in the attitude of accountants towards professional ethic and conduct.Every profession has its own code of professional ethic and conduct and the existence of which means the professional not only can enjoy its own unique social status, but also has a social responsibility. Registered accountants and their firms carry out the audit examination of the financial statements of commercial enterprises and have always been viewed both as an "economic guard force" and a provider of true and fair economic message.It is undeniable that the standard of professional ethic and conduct of some professions is not acceptable by the public in recent years. Take for instance, medical doctors committing offence of his patient, selling illegal drugs to layman; lawyers committing offence of theft of clients’ money and falsification of documents; engineers committing offences of endorsing the sub-standard construction materials etc. There is no exception to registered accountants, the continual rise in the number of litigations and falsification of accounts signify that the problem of the lowering of standards of professional ethic and conduct.Individual professional cannot single out the question of professional ethic and conduct. It is affected generally by the social culture and climate, prevailing economic climate, education and upbringing of individual. Thereforei the degree of influence by the above factor on professional ethic and conduct must be ascertained and understood before it can be raised to cope with the expectation of the society.It is extremely dangerous to overlook the importance of professional ethic and conduct. Without which can be made an individual lose his career prospect and the society would loss its order. Therefore, maintaining and raising the standard of professional ethic and conduct of all professions especially registered accountants is an essential ingredient for raising the social status and acceptance of a profession.The problem of the lowering of the standard of professional ethic and conduct of registered accountant stems from a number of factors. They include the diversity of education standard and basic human value of individuals, the role of working practice and behaviour of the professional and the outside commercial environment. To solve and alleviate the problem, the education, profession itself and the jurisdiction should be reviewed and improved collectively.更多还原