论我国注册会计师职业道德建设

注册会计师职业道德是注册会计师行业立身之本。当前我国注册会计师职业道德整体水平低下,社会公信力差,不仅影响到本行业的生存和发展,助长了一些单位非法经营行为的滋生,还影响了经济秩序的健康运行与社会的稳定和发展。因此,积极寻找对策,搞好我国注册会计师职业道德建设,不仅必要而且显得尤为迫切。

Study on the Construction of Professional Ethics of Certified Public Accountants

The professional ethics of certified public accou ntants is a fundamental requirement for acting in this line of bu siness. At present, the overall level of the professional ethics of Chinese certified public accountants is low and their social and public trustworthiness is poor, which not only influence the exi stence and development of this line, encourage some illegal ma nagement behaviors and have some impact on the healthy opera tion of economic order and the social stability and development . So, we should seek some countermeasures to strengthen the c onstruction of professional ethics of certified public accountant s, That is of both necessity and urgency.