注册会计师数职业道德的独立性研究.doc

注册会计师职业道德的独立性研究 摘　要 我国的注册会计师职业自20世纪80年代初恢复重建以来，已有20多年的发展历史。随着我国经济体制改革的不断变化，中国注册会计师职业得到了长足的发展，中国经济的繁荣为注册会计师职业提供了极大的市场和发展机遇，我国的注册会计师这支职业队伍，在我国改革开放和社会主义市场经济建设中发挥着越来越重要的作用。 　 而市场经济大的发展也离不开注册会计师行业，市场经济的健康运行将更多依靠市场主体的自律机制和中介机构的制约机制来实现。注册会计师职业独立于政府和任何经济组织，履行着重要的社会监督职能，是维护社会主义市场经济秩序健康发展的重要力量。加强注册会计师职业道德建设，是社会主义市场经济发展的内在要求。注册会计师道德水平如何，关系到整个职业能否生存和发展。 目前一系列的诉讼爆炸案，一部分原因就是注册会计师的职业道德问题造成。有不少注册会计师为了一己私利，为被审计公司出具虚假审计报告，严重损害了社会公众的利益，已成为一个危害市场经济的毒瘤。因此，加强注册会计师职业道德建设，推进注册会计师职业道德研究，是维护市场经济秩序，根除虚假财务报告的一项重要措施。 关键词：注册会计师职业道德；独立；虚假财务报告；措施 Abstract Certified Public Accountant in China since the 20th century, early recovery and reconstruction of 80 years, more than 20 years of development history. With the changing economic system in China, Chinese CPA career has been considerable Fa Zhan, China's economic prosperity, job offers for CPA's market and great development opportunities, China's certified public accountants This professional Duiwu, in our Gaige opening up and socialist market economy, playing an increasingly important role.  The market economic development is inseparable from the CPA industry, the healthy operation of the market economy will rely more on market mechanisms and the main self-regulatory agency of the control mechanism to achieve. Certified Public Accountant independent of the Government and any economic organizations, to fulfill important social oversight function is to maintain the healthy development of socialist market economic order, an important force. Strengthen the CPA professional ethics, the development of the socialist market economy inherent requirement. CPA ethics is closely related to the career survival and development.  A series of bombings in the current litigation, part of the reason is that CPA caused ethical problems. Many CPA for their own gain, to be false audit reports issued by audit firms, seriously damaged the interests of the public, has become a market economy against the cancer. Therefore, the strengthening CPA pr