| 论注册会计师违反诚信的行为及制约机制 |
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| 引用本文： | 彭捷,陈向阳,杨林.论注册会计师违反诚信的行为及制约机制[J].广州大学学报(社会科学版),2005,4(3):62-66. |
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| 作者姓名： | 彭捷 陈向阳 杨林 |
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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： | 广东省会计学会 2 0 0 4年课题的研究成果 |
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| 摘 要： | 被称为"经济警察"的注册会计师在保护投资者利益方面发挥着巨大作用,但接连不断的审计失败案例使注册会计师行业陷入了"诚信危机"。从经济学的角度来看,注册会计师违反诚信的行为主要是由于诚信这种非正式契约的不完全性、"政策租金"的大量存在以及上市公司内部普遍存在"内部人控制"所形成的虚假委托代理关系等造成的。由于我国目前产生"诚信"的制度基础不完备,因此法律约束是最理想的注册会计师行为制约机制。
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| 关 键 词： | 注册会计师 诚信 制约机制 法律 |
| 文章编号： | 1671-394X(2005)03-0062-05 |
| 修稿时间： | 2004年12月17 |
On the violated ethical action by certified accountants and the restriction system |
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| PENG Jie,CHEN Xiang-yang,YANG Lin.On the violated ethical action by certified accountants and the restriction system[J].Journal of Guangzhou University(Social Science Edition),2005,4(3):62-66. |
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| Authors: | PENG Jie CHEN Xiang-yang YANG Lin |
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| Abstract: | Certified accountants are claimed to be economic police and play an important role in protecting the interests of the investors. But a series of failures of auditors have caused an ethical crisis in the certified accountants profession. From the view of economics,the violated ethical action by certified accountants is mainly caused by the imperfection of informal contract of this ethical, a lot of stock of policy rent and the false relationship of agency by agreement formed by the internal control in quoted companies and so on. Law restraint is the most ideal action restriction system on certified accountants because our country lacks the basis for ethical system at the moment. |
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| Keywords: | certified accountants ethical restriction system law action |
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