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)(編輯修改稿)
2025-06-26 09:39 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 cost of a small irregularities. Second, to enhance the professional ethics of China39。s CPA response (1) remodeling CPA ethics a good image, and further improve the government39。s regulatory regime is in China39。s current transition, the concept of mercial good faith tender and fragile it is difficult to avoid. In order to be able to honesty and selfdiscipline of Certified Public Accountants, the Government must create a social atmosphere of honesty and trustworthiness. Through legislation and institution building, establish a standard social credit system and lose the trust of restraint disciplinary mechanism so that those who may be given due credit in return, promises must be punished accordingly. At the same time, through the Certified Public Accountant Law amendment, stressing the seriousness of CPA Practitioners and authority of the provisions on market access restrictions and conditions, for example, strictly limit the certified public accountant39。s audit of the qualifications of listed panies to enhance CPA served threshold, raising the securities accounting firm CPA qualification quorum. Also play a supervisory role of public opinion, promote moral behavior of honesty 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 current code of ethics only Chinese CPA Ethics basic criteria, only on the CPA professional ethics, professional discipline, petence to practice and professional responsibility, basic norms, but also the need for specific practices. Chinese Certified Public Accountants Code of Ethics system should be the basic norms of professional ethics, professional ethics specific guidelines and professional ethics guidelines constitute a ruling. As soon as possible after the introduction of twopart specifications, in order to solve the current existence of CPA professional ethical issues. (C) to strengthen the individual certified public accountant CPA professional ethics education to enhance professional ethics, to guide the CPA to establish patible with the socialist market economy and the moral concepts and values, the work ethic required to bee their inner beliefs and behaviors guidelines, to enhance resistance to money and faith, onesided pursuit of business ine and other erroneous thinking ability of invasion and promote the formation of a good professional conduct. Both the CPA qualification examination should be to strengthen the ethical aspects, but also pay attention to the followup of Certified Public Accountants Education and training, to ensure that certified public accountants in practice the entire process can receive the necessary education on professional ethics. (D) should be clean of Certified Public Accountants practicing environment, establish the industry survival of the fittest system has nearly 5,000 offices across the country, demand exceeds supply, firms lack of a fair petitive environment, industry segmentation, local protectionism, vicious price cuts and other improper market behavior seriously interfered with the accounting market order. Therefore, firms that do not meet the requirements must be resolutely banned to prevent bad money drives out good phenomenon in the accounting market, continue to occur. For the practice norms
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