| 关于加强注册会计师诚信建设的思考 |
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| 引用本文： | 张桃生.关于加强注册会计师诚信建设的思考[J].闽西职业技术学院学报,2005,7(2):27-31. |
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| 作者姓名： | 张桃生 |
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| 作者单位： | 龙岩财经学校,福建,龙岩,364000 |
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| 摘 要： | 诚信是一个人的立身之本,也是处理人际关系的重要德行。一个缺乏诚信的注册会计师,很难做到依法办事、客观公正。建立健全会计工作的信用,培养注册会计师的诚信品德事关注册会计师行业和社会主义市场经济能否顺利健康地发展。诚信建设已成为当前注册会计师行业的工作主线,有必要对当前存在的注册会计师失信原因及其危害性以及加强注册会计师诚信建设的对策进行深入的研究和探讨。
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| 关 键 词： | 注册会计师 诚信内涵 失信原因 治理对策 |
| 文章编号： | 1008-4797(2005)02-0027-05 |
| 修稿时间： | 2005年1月15日 |
Ponder over enhancing the development of registered accountant's credit |
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| ZHANG Tao-sheng.Ponder over enhancing the development of registered accountant''''s credit[J].Journal of Minxi Vocational and Technival College,2005,7(2):27-31. |
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| Authors: | ZHANG Tao-sheng |
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| Abstract: | Credit is not only the basis on which you live in the society,but im portant moral integrity to handle social relationship.A registered accountant la cking credit can hardly be fair and objective and manage to do things by law.Amp lifying accountants' credit,fostering moral character of registered accountants decide whether or not the registered accountant trade and socialist market econo my can develop in a smooth and healthy way.Credit development is becoming the ce ntral work of registered accountant trade today.There is necessity to conduct a deep study and probe into the reason and perniciousness of registered accountant s' lacking credit at present and countermeasures of enhancing development of it. |
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| Keywords: | registered accountant credit intension reason of lacking credit cou ntermeasures |
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