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萨班斯法案的颁布与实施,对注册会计师行业诚信问题的监管模式及行业发展产生示范效应。本文首先考察了萨班斯法案下加强注册会计师行业诚信方面的最新研究进展,继而分析我国注册会计师行业诚信存在的问题,最后提出了萨班斯法案新视角下构建注册会计师行业诚信体系的对策。
The promulgation and implementation of the Sarbanes-Oxley Act exerted a demonstration effect on the regulatory model of the integrity issue of the CPA industry and the development of the industry. This article first examines the Sarbanes-Oxley Act to strengthen the integrity of the CPA industry, the latest research progress, and then analyze the problem of the integrity of China’s CPA industry, and finally proposed a new perspective of the Sarbanes-Oxley Act to establish a registered accountant industry credit system countermeasures.