关于注册会计师及其职业道德研究.doc

摘要:随着资本市场的日益完善，投资者对会计信息、审计信息的依赖日益强烈，而会计信息、审计信息的真实性也显得日趋重要。但至今为止，发生过不少有损注册会计师形象的事件，比如海南中水事件、银广夏事件、麦科特事件等。这些事件的发生揭示出会计行业不少的问题，尤其是注册会计师职业道德的问题。注册会计师在市场经济中不是一般的市场交易参与者，其作为会计信息的见证者，对维护正常的市场经济秩序起着重要作用。市场经济既是严格的法制经济，又是严格的诚信经济。要重塑注册会计师的社会形象和声誉，必须要搞好职业道德建设。在推进社会主义市场经济建设中，强调注册会计师的职业道德，更有其深刻的现实意义和深远的历史意义。

关键词: 注册会计师，职业道德，基本原则

Abstract:With increasingly sophisticated capital markets, investor accounting information for investors, rely on increasingly strong audit information, and accounting information ,the authenticity of audit information is increasingly important. But so far, there been many incidents detrimental to the image of the CPA, such as Hainan, water events, Guangxia events, MACAT events. These events revealed the outbreak of the accounting industry, a lot of problems, especially the CPA professional ethics. Certified Public Accountant in the market economy is not an ordinary market transaction participants, the accounting information as a witness in the maintaining the normal order of market economy plays an important role. Market economy, rule of law is strictly economy , but also the strict integrity of the economy . CPA society to reshape the image and reputation, we must improve the professional ethics. In the socialist market economy, the emphasis on CPA professional ethics, more profound practical significance and far-reaching historical significance. 

Key Words：CPA，professional ethics，basic principles

　　　注册会计师职业道德的总体趋势是挺不错的，这些年来不断发展，逐渐与国际接轨，但客观发生的违反职业道德的现象不容忽视，注册会计师的职业道德对于社会来说起着不可磨灭的作用，影响着注册会计师在广大民众心目中的形象。为了使注册会计师担负起神圣的职责，在社会中树立起良好的职业形象，就必须进一步改善审计市场的监管机制和制度，净化审计环境，大力加强对注册会计师的职业道德建设，提高注册会计师的道德水平。