注册会计师诚信危机之诱因探讨

Discussion about Cause of CPA′s Moral Hazard and Credibility crisis

频频爆发的上市公司财务丑闻与注册会计师职业道德和诚信的缺失密切相关。引发注册会计师职业道德滑坡诚信危机的主要原因在于市场竞争的压力,竞逐利润的动机和市场不完善提供的机会。

Frequently exposed financial scandals of the public held companies were in close relation to CPA′s professional morality and credibility deficiency.The primary reasons causing CPA′s moral hazard and credibility crisis lie in the pressure from market competition, motivation for pursuing profit and opportunities resulting from imperfect market.