| 重塑注会形象 重建会计信用--从银广夏事件谈起 |
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| 引用本文： | 陈永利.重塑注会形象 重建会计信用--从银广夏事件谈起[J].中央财政金融学院学报,2002(3):68-71. |
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| 作者姓名： | 陈永利 |
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| 作者单位： | 广东省教育厅教育装备中心 广州510000 |
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| 摘 要： | 银广夏事件的影响是深远的。它降低了注册会计师的执业威信 ,动摇了证券市场的根基 ,严重挫伤了投资者的积极性 ,增加了社会的不稳定因素。本文揭示了事件发生的深层根源在于制度缺陷与利益驱动 ,并基于此提出了可操作的相关措施
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| 关 键 词： | 注册会计师 事件 信任危机 制度缺陷 |
| 文章编号： | 1000-1549(2002)03-0068-04 |
Recreating the CPA'S Prestige Reconstructing Accounting Information's Credibility--Discussion on the YinGuangXia affair |
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| CHEN Yong-li.Recreating the CPA''''S Prestige Reconstructing Accounting Information''''s Credibility--Discussion on the YinGuangXia affair[J].Journal of Central University of Finance & Economics,2002(3):68-71. |
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| Authors: | CHEN Yong-li |
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| Institution: | CHEN Yong-li |
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| Abstract: | The effect on the YinGuangXia affair is enormous.It lowers CPA's professional power,destroys securities market's foundation, frustrates the investor's enthusiasm, and increases the society's unstable factors. This essay discloses the affair's deep resources are system defect and profit-drive and puts forward with some relevant measurement on this basis. |
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| Keywords: | CPA Affair credibility crisis System defect |
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