摘要
该文从近几年来注册会计师行业暴露的问题入手 ,说明加强诚信建设的迫切性 ,并着重讨论了如何加强诚信的方式。首先加大惩处力度 ,加强行业自律 ;其次净化会计师执业环境 ,重组会计师事务所行业 ;第三加强行业职业道德教育 ;最后全体成员参与是诚信建设取得成功的关键。
This article illustrates the instancy of enhancing the CPA's integrity by considering the unveiled problems relating to CPA industry and focuses on the solving methods. Firstly, severely punish the violation and strengthen the industry's self-discipline; Secondly, purify the professional environment and reorganize the CPA industry; Thirdly, enhance the professional ethic education; Finally, which is also the most important, let all professionals attend to build up the industry integrity.
出处
《无锡职业技术学院学报》
2004年第2期41-42,共2页
Journal of Wuxi Institute of Technology
关键词
注册会计师
诚信
Certified Public Accountant
Integrity