注册会计师职业与和谐社会的构建

Registered Accountants and the Construction of a Harmonious Society

作为中介组织知识分子的典型代表,注册会计师于现代社会经济活动中责任重大。在目前社会整体信用体系尚不健全的情况下,注册会计师充当着"经济警察"的重要角色,被誉为"市场经济的看门人"。由于其具有灵活性、隐秘性、中间性等特点,业务操作中背离诚信而获利的诱惑力较大,机会较多,造成的影响也较广。注册会计师一旦背离了诚信,对整个社会诚信建设将是非常致命的,可以说,其诚信与否直接关系到社会秩序的稳定,影响到和谐社会的构建。

As a typical representative of intermediated intellects, registered accountants shoulder a great responsibility in modern social economic activities. Due to the deficiency of social credit system, registered accountants, honored as ＂the gatekeepers of market economy＂, play a role of ＂economic policemen＂. There are many opportunities for them to betray their honesty because of features of flexibility, secrecy, and intermediate nature in the business operations, and thus exert great influences. The betrayal of registered accountants＇ honesty will be fatal to the construction of the social honesty. In a sense, their honesty is closely related to the stability of social order and the construction of a harmonious society.