【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。對于執(zhí)業(yè)規(guī)范、信譽好的的事務所要倡導做大做強 , 創(chuàng)立品牌事務所； 要大力推行合伙制事務所 , 嚴格控制新設事務所。 （三）加強對注冊會計師個人的職業(yè)道德教育 加強注冊會計師的職業(yè)道德教育，引導注冊會計師樹立與社會主義市場經(jīng)濟相適應的道德觀念和價值觀念，把職業(yè)道德要求變成自己的內在信念和行為準則，增強抵制金錢信念、片面追求業(yè)務收入等錯誤思想侵襲的能力，促進良好的職業(yè)操守的形成。 （二）完善注冊會計師職業(yè)道德規(guī)范體系 為增強社會公眾對注冊會計師的信心 , 要加緊完善注冊會計師職業(yè)道德規(guī)范體系 , 保證注冊會計師按照職業(yè)道德規(guī)范的標準執(zhí)行業(yè)務。為了使注冊會計師能夠誠信自律 ,政府必須營造誠實守信的社會氛圍。 , 對違規(guī)人員的處罰沒有威懾力 中國注冊會計師事業(yè)發(fā)展至今 ,中注協(xié)對執(zhí)業(yè)人員實行 “市場禁入 ”處罰的約有 10 人 , 相對于 13 萬人注冊會計師隊伍和眾多的違規(guī)事件 , 這種處罰成本太低 , 對違規(guī)者無法起到震懾作用。 隨著 中國 經(jīng)濟建設迅速發(fā)展 , 注冊會計師的需求不斷加大 , 工薪報酬較高 , 越來越多的人渴望通過注師考試取得執(zhí)業(yè)資格。一時間注冊會計師不勤勉盡職或是說謊、欺詐 ,甚至串通作弊 ,被看作上市公司造假和資本市場混亂現(xiàn)象的罪魁禍首。 朱镕基總理指出 , 現(xiàn)在經(jīng)濟生活中的一個突出問題 , 就是不少會計師事務所和會計人員造假賬 , 出具虛假財務報告 ,這已成為嚴重危害市場經(jīng)濟秩序的一個 “毒瘤 ”, 他強調 , “不做假賬 ” 是會計從業(yè)人員的基本職業(yè)道德和行為準則 , 所有會計人員必須以 誠信為本 , 操守為重 , 遵循準則 , 不做假賬 ,保證會計信息的真實、可靠。本文通過剖析相關現(xiàn)實社會問題 ,探討成因及其后果 ,提出重建審計職業(yè)道德的一些構想。獨立審計也不例 外 ,在近年頻頻披露的上市公司造假案件的背后 , 注冊會計師幾乎都受到了牽連。剛開始幾乎每個事務所都掛靠一個財政審計部門或省級以上行業(yè)主管部門 , 后來事務所多了 , 有關權力部門搞起 了執(zhí)業(yè)資格認定 , 不免沾上某些政府職能延伸之嫌 , 脫鉤改制以后 , 會計師事務所盡管已完成與原掛靠單位形式上的脫鉤 , 但其千絲萬縷的關系不是一朝一夕能夠切斷的。職業(yè)道德自律機制的有效運轉 , 造成了對職業(yè)道德的漠視。 二、提升 中國 注冊會計師職業(yè)道德的對策 (一 )重塑注冊會計師審計職業(yè)道德的良好形象，進一步完善政府監(jiān)管機制 我國目前正處于轉型時期 ,商業(yè)誠信理念的稚嫩和脆弱是難以避免的。還要發(fā)揮社會輿論的監(jiān)督作用 ,弘揚誠實守信的行為品德。需要盡快出臺后兩部分規(guī)范 , 以解決當前注冊會計師行業(yè)存在的職業(yè)道德問題。因此 , 對不符合條件的事務所要堅決取締 , 防止 “劣幣驅逐良幣 ”現(xiàn)象在會計市場繼續(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