目前我国会计师事务所诚信研究

目前我国会计师事务所诚信研究

毕业论文

目前我国会计师事务所诚信研究
 
摘  要：诚信是注册会计师职业道德的精髓，以诚信为核心的会计师事务所声誉比业绩更重要，会计师事务所诚信是社会信用制度的重要组成部分。如果有的注册会计师以诚信为代价，违背诚信原则，则不仅会带来风险与失败，而且会丧失赖以生存的有限的诚信资源，会计师事务所存在的价值就荡然无存。因此，解决诚信缺失问题，加强诚信建设已成当务之急。本文主要阐明了注册会计师行业诚信的具体内涵和具体要求，概括了目前存在的我国注册会计师由于其专业胜任能力不足、缺乏独立性等行为影响了整个行业诚信建设的现状，分析了会计师事务所缺乏诚信的原因，既有其受利益驱使而丧失独立性的内在原因,也有市场信息不对称、追究机制不健全、组织结构有缺陷等外在因素，并对加强注册会计师行业的诚信建设提出了意见和对策。

关键词：会计师事务所；诚信现状；原因分析；对策研究

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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