浅谈注册会计师的职业道德

首先以注册会计师从业人员的视角从职业道德建设的角度,对目前审计市场的现状、造成这些现状的原因进行了分析,指出执业环境、专业胜任能力、道德准则和监管力度等是造成独立审计市场不能独立审计、审计质量浅薄、作假现象严重、职业环境恶化、职业不规范、商业秘密意识差等现状的主要原因.基于此,提出了采取优化职业环境、规范市场秩序、完善后续教育、完善职业道德体系、加强监管等建议,以期为职业道德规范体系的建设、提高服务质量提供参考.

Elementary discussion on professional moral of certified public accountant

At first,taking the visual angle of certified public accountant,from the angle of professional moral construction,analyzes the actual situation of audit market and its reasons,points out profession environment,professional competence,moral rule and supervision power are main causes that independent audit market can not be independent,audit quality is poor,counterfeit phenomena is serious,professional environment worsens,profession is not normative,business secret awareness is poor.Based on this,suggests tha...