| 建立注册会计师行业信用制度途径探讨 |
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| 引用本文： | 陶水莲.建立注册会计师行业信用制度途径探讨[J].广州大学学报(社会科学版),2005,4(1):59-62. |
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| 作者姓名： | 陶水莲 |
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| 作者单位： | 广州大学,经济与管理学院,广东,广州,510091 |
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| 基金项目： | 广州大学 2 0 0 3年科研课题《注册会计师行业诚信制度研究》的阶段性成果 |
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| 摘 要： | 综观中国注册会计师行业的现状,注册会计师参与造假的案例举不胜举,注册会计师行业诚信的缺失已到了非治理不可的地步。文章通过对注册会计师行业诚信问题的对策分析,为我国注册会计师行业的信用制度的建立提供参考。
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| 关 键 词： | 注册会计师 信用 会计师事务所 审计 |
| 文章编号： | 1671-394X(2005)01-0059-04 |
| 修稿时间： | 2004年10月9日 |
An analysis of the credit system of licensed accountants |
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| TAO Shui-lian.An analysis of the credit system of licensed accountants[J].Journal of Guangzhou University(Social Science Edition),2005,4(1):59-62. |
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| Authors: | TAO Shui-lian |
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| Abstract: | Countless instances of licensed accountants involving in fake account are provided by the recent survey in licensed accountants' business in China. The problem of the faithlessness in this profession must be settled. This paper, through an analysis of the strategy in solving this problem, offers proposals for the credit system of licensed accountants' business in China. |
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| Keywords: | licensed accountant credit accounting firm audit |
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