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一、注册会计师产生诚信危机的制度原因 1、执业资格采用双轨制,注册会计师水平参差不齐。目前注册会计师队伍除了经过考试取得执业资格者外,还有相当一部分是经过评定而取得执业资格的,这部分人相对年龄偏大,知识老化,难以适应会计国际化的需要,并由此造成了注册会计师队伍水平参差不齐。由于注册会计师素质上存在差异,行业监管部门往往难以按照高质量的行为标准统一进行制度规范,其后果必然是导致整个行业执业水平的下降。
First, the certified public accountant credit crisis system reasons 1, dual-track qualification system, CPAs uneven level. At present, the certified public accountants have passed the examination in addition to obtain qualified practitioners, there are still a considerable part of the qualifications obtained after the assessment, this part of the relatively older people, knowledge aging, it is difficult to adapt to the internationalization of accounting needs, and the resulting CPA team level uneven. Due to the differences in the quality of certified public accountants, the industry regulators are often difficult to uniform system of standards in accordance with high-quality standards of conduct, the consequences of which inevitably led to the decline in the level of practicing the entire industry.