注册会计师非诚信行为的成因与治理

New Explanation of Forming and Administering of CPA's Discreditable Action

我国注册会计师的非诚信行为是社会诚信缺失的一种表现。其原因在于我国传统的诚信思想难以满足市场经济对商业诚信的要求 ,我国传统的立法格局阻碍了诚信观念在法制层面上的形成 ,计划经济体制阻碍了商业诚信的发展以及注册会计师本身职业道德的缺失。治理注册会计师的非诚信行为需要采取营造诚实守信的社会氛围、建立民事赔偿制度以提高注册会计师非诚信行为的法律成本、推行合伙制以及加强监管和行业自律等综合性措施。

The discreditable actions of our CPA is an expression of lack of social credit. Its cause lies in that our traditional credit idea is difficult to satisfy the demand of commercial credit of market economy. Our traditional legal pattern blocks the forming credit idea on the legal layer. Planned economy system blocks the growth of commercial credit, and the professional moral of CPA themselves is lost. To admimister discreditoble actions needs such comprehensive measures as follows:creating social atmosphere of honesty and credit, establishing civil compensation system to raise the legal cost of CPA's discreditable action, practising partner ownership and strengthening professional self-control.