美国注册会计师行业面临的困境及对我国的启示

随着美国大批跨国巨头财务丑闻纷纷落马，美国知名会计师事务所也因参与或涉嫌造假，出具虚假审计报告而被接二连三地曝光，美国整个注册会计师行业面临着诚信危机。通过回顾美国注册会计师行业的发展历程及我国注册会计师行业现状的透视，从四个方面提出了美国注册会计师行业给现状同样不容乐观的中国注册会计师行业的启示：(1)加强注册会计师行业诚信意识的培育，并明确诚信责任；(2)完善注册会计师行业相关制度的建设并严格执行；(3)合理规范与调整会计师事务所业务范围；(4)加快整合步伐，积极锻造自身的品牌。

The dilemma of industry of the CPA in the United States and its apocalypses to the industry of Chinese CPA

With a number of famous corporations falling down in the United States for false finance, many famous accounting offices are exposed one after another because of participating in or being suspected offering fasle auditing repots , so the industry of the CPA in the United States is encountering with the crisis of integrity. By looking back to the developing history of the industry of CPA in the United States, and analyzing the bad status of the industry of CPA in China, the paper tries to put forward to apocalypse from four aspects: (1) strengthening cultivating the consciousness of integrity of industry of the CPA in China, and definituding the responsibility of integrity; (2) improving the related systems of the industry of CPA and enforcing strictly; (3) regulating and adjusting the operating scope of accounting offices; (4) quickening the step of conformity and forging its brands.