对我国注册会计师职业道德问题的探讨.doc

摘要 注册会计师是社会小介组织屮的一个重要组成部分。在我国社会主义市场经济 建设当屮，在全社会大力倡导诚信的背景下，深刻认识和领会注册会计师行业诚信 建设行业规范发展的紧密关系，深入研究和倡导注册会计师职业道徳规范的建设， 不仅关系到社会公众对行业信赖程度，关系到行业生存和发展的舆论与市场环境， 血且关系到市场经济运行秩序和运行质量的维护与保障，是半前注册会计师行业急 需研究和解决的重大课题。 本文以注册会计师的职业道德问题为切入点加以探讨。探讨的过程小，首先分 析我国注册会计师职业道德的现状，然后分析了注册会计师职业道德低下，致使审 计质量低下，行业诚信度低。最后提出一些建设性意见。 关键词：注册会计师；职业道德 Abstract CPA is a social intermediary organizations is an important part. In the construction of Chinas socialist market economy, which, in the whole society to promote integrity in the context of a profound understanding of the CPA profession and understand the integrity of the building industry, the close relationship between normative development, in-depth research and advocacy CPA professional ethics of construction, not only related to degree of public trust in the industry, related to the survival and development of the media industry and market environment, but also to the orderly operation of the market economy and the quality of maintenance and operational security, the CPA profession is currently an urgent need to study and solve a major issue. In this paper, CPA ethical issues as the starting point to be explored. Explore the process, the first analysis of the status of CPA professional ethics, and then analyzed with ethical low, resulting in low quality audits, industry credibility is low. Finally some constructive suggestions. Key Words: CPA; Professional ethics 目录 TOC \o 1-5 \h \z HYPERLINK \l bookmark41绪论 1 HYPERLINK \l bookmark61.1论文研究的背景和意义 1 LL1研究背景 1 1.1.2研究意义 1 HYPERLINK \l bookmark81.2国内外研究情况 1 1.2.1国内研究情况 1 1.2.2国外研究情况 2 HYPERLINK \l bookmark101.3 研究的内容 3 HYPERLINK \l bookmark122注册会计师职业道徳相关内容的概述 4 HYPERLINK \l bookmark142」注册会计师的职业道徳内涵 4 2.1.1 道徳 4 2.1.2职业道徳 4 2.1.3注册会计师职业道徳 4 HYPERLINK \l bookmark162.2注册会计师职业道徳与诚信的关系 5 2.2.1诚信是我国现代会计职业道徳的支柱 5 2.2.2诚信是注册会计师职业道徳的精髓 5 HYPERLINK \l bookmark183我国注册会计师职业道徳的现状及问题 7 HYPERLINK \l bookmark203」我国注册会计师职业道徳的现状 7 HYPERLINK \l bookmark223.2我国注册会计师职业道徳的问题 9 3.2.1道徳意识淡薄 9 3