我国注册会计师信用缺失的经济学探析

THE ECONOMIC ANALYSIS ON THE LACK OF CPA' S CREDIT IN OUR COUNTRY

目前我国企业甚至世界知名跨国公司普遍存在着会计工作秩序混乱的现象,导致会计信息严重失真,阻扰了市场经济的正常运行,而注册会计师的信用缺失则是这一现象的重要诱因之一。本文主要运用经济学原理对注册会计师的信用缺失问题进行分析,指出注册会计师本身也是逐利者,其独立性的职业道德约束显得软弱无力,效力相当有限, 只有可行的制度安排才能从根本上解决注册会计师信用缺失问题,并提出了治理注册会计师信用缺失的对策。

At present, a lot of enterprise even world- famous trans - corporations have the disorderly phenomenon of accounting work, which causes the accounting information to be distorted seriously, obstruct the normal running of market economy. The lack of CPA＇s credit is one of the important inducements to this phenomenon. The paper analysized the issue of CPA＇s credit lack mainly through economic principles, pointing out CPA itself is also profit chaser, which makes the restraint of the independent professional ethics weak and feeble, pointing out only feasible system arrange ment can solve CPA＇ s credit lack problem in fundament.