注册会计师行业“诚信危机”的成因及防范对策研究

会计师事务所在委托人与被审计人合一的制度安排中,在违规成本太低、处罚不当的诱致下,为获得自身利益最大化,不惜牺牲诚实信用原则,给委托人出具虚假会计鉴定报告,极大地降低了会计师事务所的社会公信力。本文认为,应通过加大会计师事务所的民事责任追究力度、建立委托人与被审计人分离的制度安排、加强对有限责任制事务所的经济约束等措施加以防范。

Research on the Cause and Countermeasure of Honest Reputation Crisis in CPA Industry

Under the arrangement of the system that the client and the person under auditing unit as one,encouraged by low cost to violate rules and incorrect punishment.In order to acquire a maximum self interest,accounting firm doesn't hesitate to sacrifice a honest reputation principle to help client bring forth a deceitful accountancy probation report.This kind of behavior greatly lowered the social public's trust of accounting firm.This paper considers that we should use some system and measures,such as enlarging the power of pursuing a civil responsibility of accounting firm,building up the system which can separate client from person under auditing,strengthening economic constraint in the limited liability business office and so on,to guide against these behaviors.