外文翻譯---探討我國(guó)注冊(cè)會(huì)計(jì)師職業(yè)道德問(wèn)題-會(huì)計(jì)審計(jì)-全文預(yù)覽
【正文】 and trustworthiness. (B) improve the professional ethics of Certified Public Accountants to enhance public confidence in the registered accountant, to stepping up the improvement of Certified Public Accountants professional ethics to ensure that certified public accountants in accordance with professional standards of the implementation of business ethics. China39。s main use of partnerships and limited liability pany system and most of the international partnership with partnership accounting firm to all the property of their liability, and may even go bankrupt, apparently help to improve risk awareness and sense of selfrestraint to improve audit quality. But our country is over 90% of the firms have chosen this limited liability pany form of organization, most accounting firms breach the maximum pensation is 30 million, the cost of a small irregularities. Second, to enhance the professional ethics of China39。s social audits have exposed the scandal, audit the people gradually lost credibility, the integrity of the entire industry suffered a serious crisis situation, need to rethink the audit professional ethics. In this paper, analysis related to real social problems, to explore the causes and consequences, proposed to redevelop some of the ideas of professional ethics audit. Premier Zhu Rongji pointed out that the economic life is now a prominent issue is that many accounting firms and accounting staff false accounting, fraudulent financial reporting, which has bee a serious harm to the market economic order and a cancer, he stressed that no false accounts is the basic accounting professionals, professional ethics and code of conduct for all accounting personnel must be honesty, integrity as the most important, follow the guidelines and did not make false accounts to ensure the accounting information of the true and reliable. 1, China39。對(duì)于執(zhí)業(yè)規(guī)范、信譽(yù)好的的事務(wù)所要倡導(dǎo)做大做強(qiáng) , 創(chuàng)立品牌事務(wù)所； 要大力推行合伙制事務(wù)所 , 嚴(yán)格控制新設(shè)事務(wù)所。 （三）加強(qiáng)對(duì)注冊(cè)會(huì)計(jì)師個(gè)人的職業(yè)道德教育 加強(qiáng)注冊(cè)會(huì)計(jì)師的職業(yè)道德教育，引導(dǎo)注冊(cè)會(huì)計(jì)師樹(shù)立與社會(huì)主義市場(chǎng)經(jīng)濟(jì)相適應(yīng)的道德觀(guān)念和價(jià)值觀(guān)念，把職業(yè)道德要求變成自己的內(nèi)在信念和行為準(zhǔn)則，增強(qiáng)抵制金錢(qián)信念、片面追求業(yè)務(wù)收入等錯(cuò)誤思想侵襲的能力，促進(jìn)良好的職業(yè)操守的形成。 （二）完善注冊(cè)會(huì)計(jì)師職業(yè)道德規(guī)范體系 為增強(qiáng)社會(huì)公眾對(duì)注冊(cè)會(huì)計(jì)師的信心 , 要加緊完善注冊(cè)會(huì)計(jì)師職業(yè)道德規(guī)范體系 , 保證注冊(cè)會(huì)計(jì)師按照職業(yè)道德規(guī)范的標(biāo)準(zhǔn)執(zhí)行業(yè)務(wù)。為了使注冊(cè)會(huì)計(jì)師能夠誠(chéng)信自律 ,政府必須營(yíng)造誠(chéng)實(shí)守信的社會(huì)氛圍。 , 對(duì)違規(guī)人員的處罰沒(méi)有威懾力 中國(guó)注冊(cè)會(huì)計(jì)師事業(yè)發(fā)展至今 ,中注協(xié)對(duì)執(zhí)業(yè)人員實(shí)行 “市場(chǎng)禁入 ”處罰的約有 10 人 , 相對(duì)于 13 萬(wàn)人注冊(cè)會(huì)計(jì)師隊(duì)伍和眾多的違規(guī)事件 , 這種處罰成本太低 , 對(duì)違規(guī)者無(wú)法起到震懾作用。 隨著 中國(guó) 經(jīng)濟(jì)建設(shè)迅速發(fā)展 , 注冊(cè)會(huì)計(jì)師的需求不斷加大 , 工薪報(bào)酬較高 , 越來(lái)越多的人渴望通過(guò)注師考試取得執(zhí)業(yè)資格。一時(shí)間注冊(cè)會(huì)計(jì)師不勤勉盡職或是說(shuō)謊、欺詐 ,甚至串通作弊 ,被看作上市公司造假和資本市場(chǎng)混亂現(xiàn)象的罪魁禍?zhǔn)住? 朱镕基總理指出 , 現(xiàn)在經(jīng)濟(jì)生活中的一個(gè)突出問(wèn)題 , 就是不少會(huì)計(jì)師事務(wù)所和會(huì)計(jì)人員造假賬 , 出具虛假財(cái)務(wù)報(bào)告 ,這已成為嚴(yán)重危害市場(chǎng)經(jīng)濟(jì)秩序的一個(gè) “毒瘤 ”, 他強(qiáng)調(diào) , “不做假賬 ” 是會(huì)計(jì)從業(yè)人員的基本職業(yè)道德和行為準(zhǔn)則 , 所有會(huì)計(jì)人員必須以 誠(chéng)信為本 , 操守為重 , 遵循準(zhǔn)則 , 不做假賬 ,保證會(huì)計(jì)信息的真實(shí)、可靠。本文通過(guò)剖析相關(guān)現(xiàn)實(shí)社會(huì)問(wèn)題 ,探討成因及其后果 ,提出重建審計(jì)職業(yè)道德的一些構(gòu)想。獨(dú)立審計(jì)也不例 外 ,在近年頻頻披露的上市公司造假案件的背后 , 注冊(cè)會(huì)計(jì)師幾乎都受到了牽連。剛開(kāi)始幾乎每個(gè)事務(wù)所都掛靠一個(gè)財(cái)政審計(jì)部門(mén)或省級(jí)以上行業(yè)主管部門(mén) , 后來(lái)事務(wù)所多了 , 有關(guān)權(quán)力部門(mén)搞起 了執(zhí)業(yè)資格認(rèn)定 , 不免沾上某些政府職能延伸之嫌 , 脫鉤改制以后 , 會(huì)計(jì)師事務(wù)所盡管已完成與原掛靠單位形式上的脫鉤 , 但其千絲萬(wàn)縷的關(guān)系不是一朝一夕能夠切斷的。職業(yè)道德自律機(jī)制的有效運(yùn)轉(zhuǎn) , 造成了對(duì)職業(yè)道德的漠視。 二、提升 中國(guó) 注冊(cè)會(huì)計(jì)師職業(yè)道德的對(duì)策 (一 )重塑注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)道德的良好形象，進(jìn)一步完善政府監(jiān)管機(jī)制 我國(guó)目前正處于轉(zhuǎn)型時(shí)期 ,商業(yè)誠(chéng)信理念的稚嫩和脆弱是難以避免的。還要發(fā)揮社會(huì)輿論的監(jiān)督作用 ,弘揚(yáng)誠(chéng)實(shí)守信的行為品德。需要盡快出臺(tái)后兩部分規(guī)范 , 以解決當(dāng)前注冊(cè)會(huì)計(jì)師行業(yè)存在的職業(yè)道德問(wèn)題。因此 , 對(duì)不符合條件的事務(wù)所要堅(jiān)決取締 , 防止 “劣幣驅(qū)逐良幣 ”現(xiàn)象在會(huì)計(jì)市場(chǎng)繼續(xù)發(fā)生。S CPA John Keer Professional ethics is a prerequisite for auditing the auditors, in today39。s demand increased wages and salaries higher, more and more people are eager to note the division exam to get a solicitor. A varying quality of these people, note the division reexamination of examination techniques of light and moral content was misleading. The lack of professional ethics in terms of individual constraints and effect
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