注册会计师社会公信力缺失的成因及对策

• 作 者: 叶陈毅 宋绍清
• 机 构: 石家庄经济学院会计学院,石家庄经济学院会计学院,
• 出 处: 财务与会计
• 发表日期: 2006年19期
• 关键词: 注册会计师 公信力 成因 行业 会计师事务所 会计诚信建设 严重伤害 审计失败 社会经济 上市公司 经济活动 会计丑闻 信任 评估

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。然而近年来爆发的会计丑闻,几乎每一起上市公司违规案的背后都有会计师事务所的审计失败和虚假评估作为“帮凶”。可以说,公信力的缺失已严重伤害了社会对注册会计师行业的信任,并危及其自身的生存和发展。因此,加强会计诚信建设,重铸注册会计师行业的社会公信力已成当务

With the social and economic development, the CPA industry has become an indispensable industry in economic activities. However, in recent years, there have been accounting scandals in the wake of the auditing failures and false assessments of almost every accounting firm as the “accomplice” behind almost every listed company. It can be said that the absence of credibility has seriously harmed society’s trust in the CPA profession and jeopardized its own survival and development. Therefore, to strengthen the construction of accounting integrity, recast the social credibility of the CPA industry has become the service