| 注册会计师的胜任能力与职业道德 |
| |
| 引用本文： | 秦玉芬.注册会计师的胜任能力与职业道德[J].山东商业职业技术学院学报,2006,6(6):32-33,36. |
| |
| 作者姓名： | 秦玉芬 |
| |
| 作者单位： | 泰安复发中记食品有限公司,山东,泰安,271000 |
| |
| 摘 要： | 近几年，国内外上市公司财务欺诈案层出不穷，从而引发了会计诚信危机，会计诚信建设显得尤为重要，全面提升注册会计师的专业胜任能力和职业道德水平是注册会计师行业诚信建设的目标。我国注册会计师专业胜任能力和职业道德水平与市场经济的要求还有一定差距，应严格制定注册会计师的准入制度、会计师事务所的准入制度，并根据事务所的具体情况划分不同的等级，要加强行业监督加大对违法行为的处罚力度。
|
| 关 键 词： | 注册会计师 进入门槛 胜任能力 职业道德 |
| 文章编号： | 1671-4385（2006）06-0032-02 |
| 收稿时间： | 2006-08-01 |
| 修稿时间： | 2006年8月1日 |
The Competence and Career Moral of the Registered Accountant |
| |
| QIN Yu-fen.The Competence and Career Moral of the Registered Accountant[J].Journal of Shandong Institute of Commerce and Technology,2006,6(6):32-33,36. |
| |
| Authors: | QIN Yu-fen |
| |
| Abstract: | In recent years, the cases of the finacial cheat in the listed company at home and abroad have led to the credit crisis. It is very important for a registered accountant to construct his credit reputation whose goal is to upgrade his competence and ethical level which will be analyzed in the discourse. Some suggestion would be figured out to deal with the problem out of the cases. |
| |
| Keywords: | Registered Accountant the bottomline of entering competence vocation moral |
| 本文献已被 维普 万方数据 等数据库收录！ |
