注册会计师造假原因透析及其治理

Analyses of the Reasons of Certified Public Accountants' Cook Accounts and Improving Measures

近几年来,国内外的资本市场上不断有“问题”公司被曝光和查处,人们对整个注册会计师行业的诚信表示了怀疑。本文就注册会计师造假的原因进行了分析,并提出了一些治理措施,以期对注册会计师行业的发展有所借鉴。

In the recent years, some companies with 'problems' have been exposed and punished on the capital market at home ana abroad. The public have raised doubts about the credit of accountancy as a whole. In the thesis,the reasons of some Certified Public Accountants' cook accounts are analyzed and some improving measures are put forward so as to behefit the development of Certified Public Accountancy.