会计诚信有关问题的研究——审视会计师事务所诚信危机

The Analysis of the Problems Concerning Accounting Honesty——Observing the honest crises of CPA agents

会计师事务所是会计报表的提供者和使用者在会计信息呈非对称的情况下,作为一个讲诚信的第三者,应提供者和使用者的需求而产生的。可见,诚信是这个行业存在不可动摇的根基,是会计师事务所产生和存在的基础。但信息不对称和法制不健全、行业监管和舆论监督不力、惩罚力度不强以及利益的驱使等,导致会计师事务所不断产生诚信危机。

Accountant offices are established to meet the demands of accounting report users for creditable and accurate accounting statements. Accounting offices and CPA are the creditable third party. Credibility is the irreplaceable basis for the survival and development of accountant offices. However, accountant offices are confronted with credibility crises because of asymmetric information, defected legal system, fragile supervision by the industry and public opinion, unsevere punishment and lure of material benefits.