中国注册会计师违反职业道德与法律责任案例.docxVIP

PAGE \* MERGEFORMAT15 三 江 学 院 专科毕业设计（论文） 题 目 中国注册会计师违反职业道德与法律责任案例 高职院 院（系） 会计 专业 学 号 A115021043 学生姓名 商舟 指导教师 吕小花 起讫日期 2013年12月17号—2014年3月22日 设计地点 三江学院(东校区) 摘要 注册会计师是否能生存和发展是关系到这个行业的职业道德水平，为了能让注册会计师这个职业的工作成为所有职业中神圣的职责并同时为社会公众提供高质量的专业服务，在社会公众心中树立良好的职业形象和信誉，我们就应该对注册会计师提高职业道德教育、加强道德信念和道德水平。随着我国的发展，在社会中注册会计师这个职业起到了相当大的作用。因此，本文是通过注册会计师违反职业道德与法律责任的案例作为一件事件的回顾及其原因的分析让我们了解了如何对注册会计师职业道德与法律责任的讨论同时通过知道了注册会计师的具体含义、基本原则和法律的表现形式，阐述了注册会计师违反职业道德与法律责任之间的桥梁和相关的法律法规对违反职业道德与法律责任有关的惩罚，并从惩罚的角度看我国法律的完善度，由此提出注册会计师违反道德与法律的若干意见。 【关键词】 注册会计师 职业道德 法律责任 Abstract CPAs are able to survive and develop is related to the level of professional ethics of the industry, in order to make work of CPA profession become a sacred duty in all occupations and at the same time provides high quality professional services to the public, setting a good career in the minds of public image and credibility, we should increase our CPA, strengthening professional ethics education of moral convictions and ethical standards. With Chinas development, CPA profession in society played a significant role. So, this is through registered accountants violation ethics and legal responsibility of case as a event of recalled and causes of analysis let we understanding has how on registered accountants ethics and legal responsibility of discussion while through knows has registered Accountants of specific meaning, and principles and legal of performance forms, described has registered accountants violation ethics and legal responsibility Zhijian of bridge and related of legal regulations on violation ethics and legal responsibility about of punishment, and from punishment of angle see my legal of perfect degrees , The resulting CPA opinions contrary to morality and law. 【Key words】 Certified Public Accountant Occupation moral Legal responsibility 目录 TOC