注册会计师执业行为约束的思考

Reflection on The Behavior Restraint of CPA

在众多上市公司虚假信息案中,都涉及注册会计师的不良行为。本文围绕为什么在现有法规制度体系下还不足以真正约束注册会计师的执业行为这个让人深思的问题,并从相关法规制度的制定和典型案例两方面展开论述,认为加大对注册会计师提供虚假信息的民事赔偿追究力度,将加强对注册会计师执业的约束力,有利于注册会计师职业的规范健康发展。

There are many fictitious information cases of stock market invovled in the harmful behavior of CPA. This articl made a deep reflection on the weak points of present legal policies,and made a discussion on the making of legal policies and typical cases, then come to a conclusion that the govorment should reinforce the legal sanction on the civil compensation of the fictitious information,at the same time, tighten up the restraint of CPA. It will beneficial to the healthy development of CPA professioa