论会计诚信（On accounting integrity）.docVIP

论会计诚信（On accounting integrity） Accountants should be guided by their professional ethics and professional ethics Careful and diligent use of their skills, truthfully reflect the financial situation and business results of enterprises, to achieve customers Fair, honest and self disciplined, honest and trustworthy. From the management relationship of enterprises, accounting activities belong to the management activities of enterprises, accounting personnel belong to The managers of an enterprise must accept the direct leadership of the enterprise management authority; Transfer program, the external information provided is a corporate behavior, accounting staff is on behalf of management when the week The client reports the results. 2., CPAs and firms lack independent status. The emergence of share-holding system makes ownership and economy The separation of power and management requires an independent intermediary to take the detached position into the business activities of the enterprise Line supervision, accounting firm is such an intermediary. In the process of accounting information being disclosed to the public, Crucial role of audit, the principal judgment and use of accounting information for the purposes of Burgundy, depend on Opinions of certified public accountants. The reasons for the independence of certified public accountants are as follows: first, the employment system of current accounting firms Existing defect. Two is the existence of vicious competition in the CPA profession. Three is audit services and accounting services Shoulder to shoulder. As a matter of fact, when a listed company is consulted and audited by the same firm, Firms are more likely to audit themselves than auditors themselves. (two) the civil compensation mechanism is not perfect, and the cost of accounting fraud is low In mature securities market, fraudulent information disclosure behavior of listed companies will be severely punished, Including the civil compensation high, often