论注册会计师职业道德.doc

论注册会计师职业道德 【中文摘要】注册会计师是市场诚信的代表，但其卷入上市公司造假案的频频曝光，使注册会计师行业的“职业声誉”受到严重的打击，面临着空前的信任危机。为了重塑注册会计师的市场公信力，有必要对注册会计师行业的职业道德加以规范。分析注册会计师行业职业道德存在的问题，其主要原因在于制度建设、执业环境、执业素质、职业道德体系、监管体系五个方面，因此，加快注册会计师制度建设，优化注册会计师执业环境，强化专业技术培训，完善注册会计师职业道德体系，加强注册会计师职业道德监管是现阶段注册会计师职业道德建设的工作重点。与此同时，还要加强对注册会计师的“诚信”教育，使每一个投身于注册会计师行业的人都知道，职业道德是他们必须恪守的最基本元素，只有这样，才能从源头上杜绝注册会计师造假，提升注册会计师服务质量。 【关键词】制度建设，执业环境，道德监管 Abstract: Certified Public Accountants(CPAs) are the representatives of corporate market credibility.However,the exposure of several credit fraud cases of highly renowned public listed companies has impaired the occupational reputation of CPAs and as such has brought an unprecedented credit crisis in this trade.In order to rebuild the market credibility of CPAs,it is necessary to standardize the occupational ethics of registered accountants.Based on the analysis of the problems existing in this trade,five causes of these occupational problems are presented here in the form of ;institution construction,working environment,professional quality,an occupational ethics system and a supervisory system.Stepping up the construction of institutions for registering corporate accountants,optimizing the working environment for CPAs,strengthening the education in the field of corporate ethics,increasing on site technical training,perfecting the occupational ethics system and enhancing the supervision of the current CPA work ethics are the current focus of the Institute for Registered Accountant Occupational Ethics Construction.At the same time ,the credibility mentoring of registered accountants should be strengthened to make every CPA aware that these occupational ethics are essential to the well being of their status as corporata accountants.Only in this way can credit fraud by Corporate Public Accountants be eliminated and the overall acounting industry be improved. Key words: Institution construction;working environment;ethics supervision  最近几年，随着“银广夏”、“麦科特”、“郑百文”、“红光实业”等一系列上 市公司造假