当前经济环境下的注册会计师诚信建设

在当前经济环境下,随着审计市场竞争的加剧,注册会计师行业遭遇到了严重的诚信危机。审计市场的逆向选择现象在一定范围内存在,起到了不良的示范效应。只有从外因与内因这两个方面入手,不断完善注册会计师行业的诚信环境以及加强从业人员自身的诚信意识,才能促进注册会计师行业得到更健康长远的发展。

Credibility constructing of CPA under the current economic environment

Under the current economic environment, with the competition intensified in the audit market, a serious credibility crisis occurs in the field of certified public accountants. The phenomenon of adverse se-lection exists in the audit market within a certain scope and brings about negative demonstration effect. Only with the efforts initiated from the external and internal factors, with the continuous promotion of credibility need in the accountants' field to strengthen their sense of integrity, would the field of certified public accountants be improved and developed more healthily in the long run.