摘要
在整个社会诚信处于低谷之时,CPA行业又披露出"银广厦"、"黎明股份"以及美国安然公司破产案等一系列经济丑闻,整个社会则将诚信焦点对准注册会计师行业,评价一落千丈,可信度遭到严重怀疑。本文从经济、管理、社会环境、法律制度、会计师自身素质等方面对诚信问题引发的原因进行了较为深入地分析,已示警醒。
Nowadays the CPA business has been the focus and target of universial criticism,with its honesty considerably questioned,meanwhile,business honesty of the whole society has been degenerating.This situation has been worsened by a long line of scandals,trigerrd by dishonest CPA certificates like yinguangxia,liming stock,and anron.we believe in the necessity of an in-depth analysis in the possible causes of CPA dishonesties from multiple perspective such as economy,govornment administration,social environment,judicial system and CPA qualities.
出处
《东北财经大学学报》
2002年第6期50-52,共3页
Journal of Dongbei University of Finance and Economics
