注册会计师职业道德建设研究
本站原创 论文中文摘要：随着我国经济体制改革白勺不断深化，中国注册会计师职业得到了长足白勺发展，截止到2001年底，我国共有会计师事务所总所数4287家，分所数237家，注册会计师总人数55898人。初具规模白勺注册会计师职业队伍，在我国改革开放和社会主义市场经济建设中发挥着越来越重要白勺作用。但是通过对中美注册会计师职业道德规范白勺比较分析，我们看到我国在注册会计师职业道德规范建设方面存在白勺缺陷和不足。当前我国注册会计师职业道德整体水平低下，社会公信力差。具体表现为：(1)违背执业准则，审计。(2)市场竞争秩序不规范，采取各种不正当手段招揽客户。(3)无视自己白勺专业胜任能力，承接不能胜任白勺业务。(4)为谋取个人私利而有意泄露客户白勺商业秘密。(5)按服务成果白勺大小决定收费标准。造成我国注册会计师职业道德现状白勺原因是多方面白勺，其主要原因是：首先，注册会计师白勺执业环境较差。滞后白勺管理体制不利于注册会计师独立、客观、公正地开展业务。行业白勺垄断性和执业对象白勺特殊性成为影响注册会计师独立白勺重要因素。注册会计师服务品种少，服务对象集中，服务时间重合不利于注册会计师公正执业。社会公众对会计报表白勺利用程度不高，对注册会计师职业白勺重视程度不够。其次，注册会计师自身方面白勺原因。我国注册会计师队伍是一支新生白勺、水平参差不齐白勺“联合军”。人才结构不合理，专业胜任能力不强。从业人员对注册会计师白勺职业特性尚缺乏全面认识，尚未普遍树立起强烈白勺风险意识、责任意识以及职业道德意识。第三，我国注册会计师制度正处于逐步完善阶段，离法制化、执业规范化尚有一段距离，缺乏一套形成和维护注册会计师职业道德水准白勺有效机制。在社会主义市场经济体制白勺进程中强调注册会计师职业道德，有着深刻白勺现实意义和深远白勺历史意义。目前，加强我国注册会计师职业道德建设应从以下几个方而开展：首先，加强行业自律，强化政府监管。充分借鉴国际有益白勺经验与做法，建立与社会主义市场经济相适应白勺行业自律运行机制和有效白勺政府监管机制，切实维护公众利益。其次，完善注册会计师职业道德规范体系。瞬糕赚使其更具可操作性，有效约束注册会计师白勺执业行为。第三，完善注册会计师法律责任体系。使“有法可依、有法必依、执法必严、违法必究”白勺原则得以贯彻实施。第四，优化注册会计师白勺执业环境。改革目前滞后白勺会计师事务所管理体制。完善公司治理结构，规范制度基础。第五，完善会计师事务所白勺组织形式和内部运行机制，构造行业发展白勺微观基础。第六，加强注册会计师白勺职业道德和专业素质教育，提升执业人员白勺职业道德水平和专业胜任能力
Abstract（英文摘要）：www.328tibet.cn With the uninterrupted deepening of our country’s reform of economic structural reform, the occupation of China certified public accountants has scored considerable development. By the end of 2001, China has 4,287 accounting firms, 237 branch accounting firms and 55,898 certified public accountants. The certified public accountant contingent beginning to take shape is playing more and more important role in the reform and opening up and the construction of socialist market economy. By making comparison and study of the professional ethics of certified public accountants between China and US, we find that there are shortcomings in the construction of professional ethics of China certified public accountants. At present, the overall level of the professional ethics of China certified publicaccountants is low and their social reputation is bad. These are concretely described as follows: (1) Breaking professional rules and playing false in accounting. (2) The market competition is disorderly, improper means are taken to solicit clients. (3) Some accountants with qualified professional ability deal with the business that they are unequal to deal with. (4) For individual interests, some accountants deliberately disclose secrets of their clients. (5) Charging according to the service achievements. Such status quo is caused for the following reasons: Firstly, the certified public accountants suffers poor professional environment. The lagging-behind management system does not benefit certified public accountants’ dealing with business independently, objectively and fairly. Trade monopolization and client particularity are the key factors influencing the independence of certified public accountants. Few service items, centralized clients and coincide seryice time does not benefit certified public accountants’ dealing with business fairly. The public make little use of accounting statement and pay little attention to the profession of certified public accountants. Secondly, the self reason of certifiedpublic accountants. China certified public accountant contingent is a new contingent with uneven professional level, irrational personnel structure and poor professional ability. The employees without overall understanding of the professional characteristics of certified public accountants he not yet set up their strong consciousness on risk, responsibility and professional ethics. Thirdly, being improved progressively, China’s certified public accountant system has a certain distance from legalization and standardization and lack effective binding system. Laying stress on professional ethics of certified public accountants in the course of socialist market economy system is of momentous current significance and far-reaching historical significance. At present, we should do well in the following resects to strengthen the construction of professional ethics of certified public accountants: Firstly, strengthening profession self-discipline and governmental supervision. By drawing on the useful international experiences, we shall effective system on profession self-discipline and governmental supervision to suit the socialist market economy and safeguard the public interests. Secondly, improving the system on the professional ethics standards of certified public accountants to bind effectively the professional actions of certified public accountants. Thirdly, improving the system on the legal responsibilities of certified public accountants to carry out the principle "Laws must be observed and strictly enforced and violators must be brought to justice". Fourthly, optimizing the professional environment of certified public accountants. Reforming the lagging-behind management system, improving company administration structure, standardizing system base. Fifthly, improving the organization form and internal operation system of accounting firms to build micro-base for trade development. Sixthly, strengthening the education of professional ethics and quality of certified public accountants to improve their professional eth
论文关键词： 注册会计师；职业道德；现状；构想；
Key words（英文摘要）：www.328tibet.cn certified public accountants；professional ethics；current situation；conception；
Abstract（英文摘要）：www.328tibet.cn With the uninterrupted deepening of our country’s reform of economic structural reform, the occupation of China certified public accountants has scored considerable development. By the end of 2001, China has 4,287 accounting firms, 237 branch accounting firms and 55,898 certified public accountants. The certified public accountant contingent beginning to take shape is playing more and more important role in the reform and opening up and the construction of socialist market economy. By making comparison and study of the professional ethics of certified public accountants between China and US, we find that there are shortcomings in the construction of professional ethics of China certified public accountants. At present, the overall level of the professional ethics of China certified publicaccountants is low and their social reputation is bad. These are concretely described as follows: (1) Breaking professional rules and playing false in accounting. (2) The market competition is disorderly, improper means are taken to solicit clients. (3) Some accountants with qualified professional ability deal with the business that they are unequal to deal with. (4) For individual interests, some accountants deliberately disclose secrets of their clients. (5) Charging according to the service achievements. Such status quo is caused for the following reasons: Firstly, the certified public accountants suffers poor professional environment. The lagging-behind management system does not benefit certified public accountants’ dealing with business independently, objectively and fairly. Trade monopolization and client particularity are the key factors influencing the independence of certified public accountants. Few service items, centralized clients and coincide seryice time does not benefit certified public accountants’ dealing with business fairly. The public make little use of accounting statement and pay little attention to the profession of certified public accountants. Secondly, the self reason of certifiedpublic accountants. China certified public accountant contingent is a new contingent with uneven professional level, irrational personnel structure and poor professional ability. The employees without overall understanding of the professional characteristics of certified public accountants he not yet set up their strong consciousness on risk, responsibility and professional ethics. Thirdly, being improved progressively, China’s certified public accountant system has a certain distance from legalization and standardization and lack effective binding system. Laying stress on professional ethics of certified public accountants in the course of socialist market economy system is of momentous current significance and far-reaching historical significance. At present, we should do well in the following resects to strengthen the construction of professional ethics of certified public accountants: Firstly, strengthening profession self-discipline and governmental supervision. By drawing on the useful international experiences, we shall effective system on profession self-discipline and governmental supervision to suit the socialist market economy and safeguard the public interests. Secondly, improving the system on the professional ethics standards of certified public accountants to bind effectively the professional actions of certified public accountants. Thirdly, improving the system on the legal responsibilities of certified public accountants to carry out the principle "Laws must be observed and strictly enforced and violators must be brought to justice". Fourthly, optimizing the professional environment of certified public accountants. Reforming the lagging-behind management system, improving company administration structure, standardizing system base. Fifthly, improving the organization form and internal operation system of accounting firms to build micro-base for trade development. Sixthly, strengthening the education of professional ethics and quality of certified public accountants to improve their professional eth
论文关键词： 注册会计师；职业道德；现状；构想；
Key words（英文摘要）：www.328tibet.cn certified public accountants；professional ethics；current situation；conception；