注册会计师职业道德研究

会计数据的客观性、真实性影响着经营人员的业绩考核、利益分割和社会资源的合理配置,从而影响着市场经济的健康发展。注册会计师（CPA）对会计数据的客观与真实性负有责任,研究与建设CPA职业道德是发展CPA事业的重要课题。本文通对对CPA职业道德现状的分析。探讨重整CPA职业道德战略措施,从而促使CPA职业道德的规范和良好职业道德的形成。

Study on CPAs' Professional Ethics

The research and suggestion of ethics is an important issue in the development ofhuman history. Different senses of ethics have different effects on people's conducts. Theprofessional ethics of a CPA appear especially necessary at present since the objectivity and thereality of data influence the checking on the salesmen,s accomplishments, the profit distributionamong social groups and the distribution of social resaurces, and thus influence the developmentof market order. A CPA is responsible for the objectivity and reality of data therefore theresearch and suggestion of professional ethics of CPA is a vital task in CPA cause. The articleis written to urge the standardization and formation of CPAs' professional ethics by analysingthe present situation of CPAs' professional ethics and seeking strateg:tr to rca just it.