注册会计师职业道德问题探析（毕业论文）

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论文题目： 注册会计师职业道德问题探析

外文题目： Discussion on Professional Ethics of Certified Public Accountants

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毕业论文诚信声明

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摘 要

我国已颁布的会计职业道德准则存在着体系不完善、条款可执行性差等诸多问题。加强我国注册会计师职业道德建设，必须完善我国注册会计师职业道德规范体系，强化注册会计师职业道德教育，开展对经济组织法人代表诚信道德教育，加强社会舆论的监督和健全对注册会计师的激励约束机制。

关键词：注册会计师；职业道德；对策

Abstract

At present， there are many problems in the accounting professional ethics of China ，such as the systemic imperfection， the weakness in the terms enforcing and so on. To strengthen the construction of China's CPA professional ethics，it's very essential to consummate the CPA professional ethics system，intensify CPA ethics education，conduct the faith and moral education of the legal representative，strengthen the power of press supervision and advance the CPA incentive and restraint mechanisms.

Key word: Certified Public Accountants (CPA)，Professional Ethics，suggestion

目录

引 言 ····································································································································· 1 一、加强注册会计师职业道德建设的意义 ······································································· 2 二、注册会计师职业道德的特征和内涵 ··········································································· 2 三、我国注册会计师职业道德现状 ··················································································· 3

（一）执业不规范 ········································································································ 3 （二）市场竞争不充分 ································································································ 4 （三）专业胜任能力低下 ···························································································· 4 （四）商业秘密泄露 ···································································································· 4 四、我国注册会计师职业道德水平低下成因 ··································································· 5

（一）取向偏误 ············································································································ 5 （二）注册会计师职业大环境恶化 ············································································ 5 （三）注册会计师审计制度缺陷 ················································································ 5 （四）注册会计师职业道德规范不完善 ···································································· 6 （五）会计人员职业道德缺乏 ···················································································· 6 五、加强会计职业道德建设对策 ······················································································· 6

（一）优化执业环境 ···································································································· 7 （二）加强执业队伍建设 ···························································································· 7 （三）规范行业监管体系 ···························································································· 7 （四）完善职业道德法律规范体系 ············································································ 7 （五）建立社会信用体系 ···························································································· 8 （六）加大惩罚力度 ···································································································· 8 （七）加强注册会计师职业道德教育 ········································································ 9 (八)加强政府和行业监管力度 ··················································································· 9 参考文献 ····························································································································· 10

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