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探 討 我 國 注 冊(cè) 會(huì) 計(jì) 師 職 業(yè) 道 德 問 題職業(yè)道德是審計(jì)人員進(jìn)行審計(jì)的先決條件，在現(xiàn)今社會(huì)審計(jì)丑聞相繼暴露、審計(jì)誠信漸 失人心，整個(gè)行業(yè)遭到嚴(yán)重的誠信危機(jī)的情況下，必須重新思考審計(jì)職業(yè)道德。本文通 過剖析相關(guān)現(xiàn)實(shí)社會(huì)問題，探討成因及其后果，提出重建審計(jì)職業(yè)道德的一些構(gòu)想。朱镕基總理指出，現(xiàn)在經(jīng)濟(jì)蟲活中的一個(gè)突出問題，就是不少會(huì)計(jì)師事務(wù)所和會(huì) 計(jì)人員造假賬，出具虛假財(cái)務(wù)報(bào)告，這已成為嚴(yán)重危害市場(chǎng)經(jīng)濟(jì)秩序的一個(gè)“ 毐瘤”，他 強(qiáng)調(diào)，“ 不做假賬” 是會(huì)計(jì)從業(yè)人員的基本職業(yè)道德和行為準(zhǔn)則，所有會(huì)計(jì)人員必須以 誠信為本，操守為重，遵循準(zhǔn)則，不做假賬，保證會(huì)計(jì)信息的真實(shí)、可靠。一、我國注冊(cè)會(huì)計(jì)師職業(yè)道德現(xiàn)狀及原因分析(-)注冊(cè)會(huì)計(jì)師職業(yè)道德現(xiàn)狀注冊(cè)會(huì)計(jì)師( CPA)獨(dú)立審計(jì)制度是證券市場(chǎng)發(fā)展的基礎(chǔ)，也是確保上市公司會(huì)計(jì)信 息質(zhì)量的一種有效機(jī)制，注冊(cè)會(huì)計(jì)師擔(dān)負(fù)著過濾會(huì)計(jì)信息風(fēng)險(xiǎn)、降低會(huì)計(jì)信息識(shí)別成本 的貴任，被譽(yù)為“ 經(jīng)濟(jì)箬察”。然而，目前我國正處于經(jīng)濟(jì)轉(zhuǎn)型期，由于人們觀念轉(zhuǎn)變和制度建設(shè)的滯后，適應(yīng)社會(huì) 所需要的新的價(jià)值體系和道德規(guī)范尚未建立起來，從而表現(xiàn)為會(huì)計(jì)行為混亂》獨(dú)立審計(jì) 也不例外，在近年頻頻披露的上市公司造假案件的背后，注冊(cè)會(huì)計(jì)師幾乎都受到了牽 連 4 一時(shí)間注冊(cè)會(huì)計(jì)師不勤勉盡職或是說謊、欺詐，甚至串通作弊，被看作上市公司造假 和資本市場(chǎng)混亂現(xiàn)象的罪魁禍?zhǔn)?。面?duì)上市公司的造假陷阱，越來越多的人關(guān)注被審計(jì) 財(cái)務(wù)報(bào)表的質(zhì)量以及注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)道德缺失、誠信危機(jī)等問題。(二）我國注冊(cè)會(huì)計(jì)師職業(yè)道德缺失的原因分析1. 獨(dú)立性缺乏中國注冊(cè)會(huì)計(jì)師從恢復(fù)之日起就存在獨(dú)立性問題。剛幵始幾乎每個(gè)事務(wù)所都掛靠 一個(gè)財(cái)政審計(jì)部門或省級(jí)以上行業(yè)主管部門，后來事務(wù)所多了，有關(guān)權(quán)力部門搞起了 執(zhí)業(yè)資格認(rèn)定，不免沾上某些政府職能延伸之嫌，脫鉤改制以后，會(huì)計(jì)師事務(wù)所盡管己 完成與原掛靠單位形式上的脫鉤，但其千絲萬縷的關(guān)系不是一朝一夕能夠切斷的。2. 注冊(cè)會(huì)計(jì)師考試重技術(shù)輕道德隨著中國經(jīng)濟(jì)建設(shè)迅速發(fā)展，注冊(cè)會(huì)計(jì)師的需求不斷加大，工薪報(bào)酬較高，越來越 多的人渴望通過注師考試取得執(zhí)業(yè)資格。這些人素質(zhì)參差不齊，注師考試中重技術(shù)輕道 德的考試內(nèi)容也給人以誤導(dǎo) #對(duì)個(gè)體來講缺乏職業(yè)道德的約束和有效監(jiān)督，對(duì)整體來講 缺少法律的有效制約。職業(yè)道德自律機(jī)制的有效運(yùn)轉(zhuǎn)，造成了對(duì)職業(yè)道德的漠視。3. 貴任追宄機(jī)制不健全，對(duì)違規(guī)人員的處罰沒有威懾力中國注冊(cè)會(huì)計(jì)師亊業(yè)發(fā)展至今, 中注協(xié)對(duì)執(zhí)業(yè)人員實(shí)行“ 市場(chǎng)禁入” 處罰的約有 10 人，相對(duì)于 13 萬人注冊(cè)會(huì)計(jì)師隊(duì)伍和眾多的違規(guī)事件，這種處罰成本太低，對(duì)違規(guī)者 無法起到展懾作用。4. 會(huì)計(jì)師事務(wù)所組織主要采用合伙制和有限責(zé)任公司制，國際上大多采用合伙制 合伙制會(huì)計(jì)師事務(wù)所要以其全部財(cái)產(chǎn)承擔(dān)賠償貴任，甚至可能頏家蕩產(chǎn)，顯然有助于提高風(fēng)險(xiǎn)意識(shí)和自我約朿意識(shí)，提高審計(jì)質(zhì)想^ 但我國90%以上的事務(wù)所選擇了有 限貴任公司這種組織形式，大多數(shù)會(huì)計(jì)師事務(wù)所違規(guī)的最高賠償是 30 萬元，違規(guī)成本 很小。二、提升中國注冊(cè)會(huì)計(jì)師職業(yè)道德的對(duì)策(?-)重塑注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)道德的良好形象，進(jìn)一步完善政府監(jiān)管機(jī)制 我國目前正處于轉(zhuǎn)型時(shí)期，商業(yè)誠信理念的稚嫩和脆弱是難以避免的。為了使注冊(cè) 會(huì)計(jì)師能夠誠信自律，政府必須營造誠實(shí)守信的社會(huì)氛圍。通過立法和制度建設(shè)，建立規(guī) 范的社會(huì)誠信體系和失信約束懲戒機(jī)制，使誠信者能夠得到應(yīng)有的回報(bào)，失信者必須受 到相應(yīng)的懲罰。同時(shí)，通過對(duì)《注冊(cè)會(huì)計(jì)師法》的修訂，強(qiáng)調(diào)注冊(cè)會(huì)計(jì)師執(zhí)業(yè)的嚴(yán)肅性和 權(quán)威性，規(guī)定有關(guān)市場(chǎng)準(zhǔn)入的限制和條件，比如，嚴(yán)格限制注冊(cè)會(huì)計(jì)師對(duì)上市公司的審計(jì) 資歷，提升注冊(cè)會(huì)計(jì)師的任職門檻，提高會(huì)計(jì)師事務(wù)所證券從業(yè)資格的注冊(cè)會(huì)計(jì)師法定 人數(shù)等。還要發(fā)揮社會(huì)輿論的監(jiān)督作用，弘揚(yáng)誠實(shí)守信的行為品德 4(二）完善注冊(cè)會(huì)計(jì)師職業(yè)道德規(guī)范體系為增強(qiáng)社會(huì)公眾對(duì)注冊(cè)會(huì)計(jì)師的信心，要加緊完善注冊(cè)會(huì)計(jì)師職業(yè)道德規(guī)范體系， 保證注冊(cè)會(huì)計(jì)師按照職業(yè)道德規(guī)范的標(biāo)準(zhǔn)執(zhí)行業(yè)務(wù)。我國現(xiàn)行的職業(yè)道德規(guī)范只有《中 國注冊(cè)會(huì)計(jì)師職業(yè)道徳基本準(zhǔn)則》，僅是關(guān)于注冊(cè)會(huì)計(jì)師職業(yè)品徳、職業(yè)紀(jì)律、執(zhí)業(yè)能 力和職業(yè)貴任的基本規(guī)范，還需要有具體的操作規(guī)范。中國注冊(cè)會(huì)計(jì)師職業(yè)道德準(zhǔn)則體 系，應(yīng)由職業(yè)道德基本準(zhǔn)則、職業(yè)道德具體準(zhǔn)則和職業(yè)道德裁決指南構(gòu)成-需要盡快出 臺(tái)后兩部分規(guī)范，以解決當(dāng)前注冊(cè)會(huì)計(jì)師行業(yè)存在的職業(yè)道德問題 a(三）加強(qiáng)對(duì)注冊(cè)會(huì)計(jì)師個(gè)人的職業(yè)道德教育加強(qiáng)注冊(cè)會(huì)計(jì)師的職業(yè)道德教育，引導(dǎo)注冊(cè)會(huì)計(jì)師樹立與社會(huì)主義市場(chǎng)經(jīng)濟(jì)相適 應(yīng)的道德觀念和價(jià)值觀念，把職業(yè)道德要求變成自己的內(nèi)在信念和行為準(zhǔn)則，增強(qiáng)抵 制金錢信念、片面追求業(yè)務(wù)收入等錯(cuò)誤思想侵襲的能力，促進(jìn)良好的職業(yè)操守的形成。 既應(yīng)該在注冊(cè)會(huì)計(jì)師資格考試中加強(qiáng)職業(yè)道德方面的內(nèi)容，也要注重對(duì)注冊(cè)會(huì)計(jì)師的 后續(xù)教育與培養(yǎng)，確保注冊(cè)會(huì)計(jì)師在執(zhí)業(yè)的全過程中都能得到必要的職業(yè)道德教育。(四）應(yīng)凈化注冊(cè)會(huì)計(jì)師執(zhí)業(yè)環(huán)境，建立起行業(yè)的優(yōu)勝劣汰制度 目前中國國有近 5000 家事務(wù)所，僧多粥少，事務(wù)所之間缺乏公平的競(jìng)爭(zhēng)環(huán)境，行 業(yè)分割、地方保護(hù)、惡性降價(jià)等不正當(dāng)市場(chǎng)行為嚴(yán)重干擾了會(huì)計(jì)市場(chǎng)秩序。因此，對(duì)不 符合條件的事務(wù)所要堅(jiān)決取締，防止? ‘劣幣驅(qū)逐良幣” 現(xiàn)象在會(huì)計(jì)市場(chǎng)繼續(xù)發(fā)生。對(duì)于執(zhí) 業(yè)規(guī)范、信譽(yù)好的的亊務(wù)所要倡導(dǎo)做大做強(qiáng)，創(chuàng)立品牌竄務(wù)所；要大力推行合伙制寧 務(wù)所，嚴(yán)格控制新設(shè)事務(wù)所。綜上所述，由于目前我國注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)道德缺失是經(jīng)濟(jì)轉(zhuǎn)型時(shí)期的特殊現(xiàn)象， 為擺脫審計(jì)職業(yè)的道德困境, 必須加快我國注冊(cè)會(huì)計(jì)師法律建設(shè)的步伐，完善審計(jì)市場(chǎng) 的監(jiān)管機(jī)制，凈化審計(jì)環(huán)境，規(guī)范事務(wù)所及注冊(cè)會(huì)計(jì)師的審計(jì)行為，使注冊(cè)會(huì)計(jì)師在我國 社會(huì)主義市場(chǎng)經(jīng)濟(jì)建設(shè)中真正發(fā)揮其保駕護(hù)航的作用。EXPLORE THE ETHICAL ISSUES OF CHINA’S CPAJohn KeerProfessional ethics is a prerequisite for auditing (he auditors, in today's social audits have exposed the scandal, audit the people gradually lost credibility, the integrity of the entire industry suffered a serious crisis situation, need to rethink the audit professional ethics. In this paper, analysis related to real social problems, to explore the causes and consequences, proposed to redevelop some of the ideas of professional ethics audit.Premier Zhu Rongji pointed out that the economic life is now a prominent issue is that many accounting firms and accounting staff false accounting, fraudulent financial reporting, which has become a serious harm to the market economic order and a "cancer", he stressed that "no false accounts "is the basic accounting professionals, professional ethics and code of conduct for all accounting personnel must be honesty, integrity as the most important, follow the guidelines and did not make false accounts to ensure the accounting information of the true and reliable.I，C hina's Present Situation and Professional Ethics of Certified Public Accountants Analysis(A) the status of Professional Ethics of Certified Public Accountants Certified Public Accountant (CPA) independent audit system is the basis for development of securities markets, but also to ensure (he quality of accounting information of listed companies an effective mechanism for CPA bears the risk of accounting information filtering to reduce the cost of identifying the responsibility of accounting information, known as "economic the police. ??However, at present our country is in economic transition, as people change their concepts and system construction lag to meet the community needs a new system of values and ethics has not yet been established, and thus the performance of accounting practices for the confusion. Independent audit is no exception, frequently in recent years, the disclosure of listed companies behind the fraud cases， almost all certified public accountants have been implicated CPA is not a time for due diligence due diligence, or lying, fraud, and even collusion, is seen as a listed company and capital market fraud chaos culprit. The face of a listed company of false traps, more and more people are concerned about the quality of audited financial statements as well as the lack of CPA professional ethics, integrity crisis and othCT issues.(B) the lack of Professional Ethics of Certified Public Accountant Cause Analysis1. The independence of the lackChinese Certified Public Accountant from the date of resumption of independence in existence. The beginning of almost every firm is linked with a financial audit department or provincial department in charge of these sectors, then more firms, the power sector firms now practice qualification, can not help but stained with an extension of certain government functions, is suspected of decoupling Reform After accounting firm despite the affiliated units have been completed and the original form of decoupling, but the intricate relationship is not an overnight thing to cut.2. Certified Public Accountant exam skill-light ethicsWith the rapid development of China's economic construction, CPA’s demand increased wages and salaries higher, more and more people are eager to note the division exam to get a solicitor. A varying quality of these people, note the division re-examination of examination techniques of light and moral content was misleading. The lack of professional ethics in terms of individual constraints and effective supervision, ihe overall effective in terms of lack of legal constraints. Ethics effective ftinctioning of self-regulatory mechanisms, resulting in disregard of professional ethics.3. Accountability mechanism is not perfect, no irregularities deterrent penalties against those personsChinese CPA career development so far, the AICPA for practitioners to implement4. Accounting firm the organization's main use of partnerships and limited liability company system and most of the international partnership with partnership accounting firm to all the property of their liability, and may even go bankrupt, apparently help to improve risk awareness and sense of self-restraint to improve audit quality. But our country is over 90% of the firms have chosen this limited liability company form of organization, most accounting firms breach the maximum compensation is 30 million， the cost of a smallirregularities.Second, to enhance the professional ethics of China's CPA response (I) remodeling CPA ethics a good image, and further improve the government's regulatory regime is in China's current transition, the concept of commercial good faith tender and fragile it is difficult to avoid. In order to be able to honesty and self-discipline of Certified Public Accountants, the Government must create a social atmosphere of honesty and trustworthiness. Through legislation and institution building, establish a standard social credit system and lose the trust of restraint disciplinary mechanism so that those who may be given due credit in return, promises must be punished accordingly. At the same time, through the "Certified Public Accountant Law" amendment, stressing the seriousness of CPA Practitioners and authority of the provisions on market access restrictions and conditions, for example， strictly limit the certified public accountant's audit of the qualifications of listed companies to enhance CPA served threshold, raising the securities accounting firm CPA qualification quorum. Also play a supervisory role of public opinion, promote moral behavior of honesty and Irustworthiness.(B) improve the professional ethics of Certified Public Accountants to enhance public confidence in the registered accountant, to stepping up the improvement of Certified Public Accountants professional ethics to ensure that certified public accountants in accordance with professional standards of the implementation of business ethics. China's current code of ethics only "Chinese CPA Ethics basic criteria， " only on the CPA professional ethics, professional discipline， competence to practice and professional responsibility, basic norms, but also the need for specific practices. Chinese Certified Public Accountants Code of Ethics system should be the basic norms of professional ethics, professional ethics specific guidelines and professional ethics guidelines constitute a ruling. As soon as possible after the introduction of two-part specifications, in order to solve the current existence of CPA professional ethical issues.(C) to strengthen the individual certified public accountant CPA professional ethics education to enhance professional ethics, to guide the CPA to establish compatible with the socialist market economy and the moral concepts and values, the work ethic required to become their inner beliefs and behaviors guidelines, to enhance resistance to money andfaith, one-sided pursuit of business income and other erroneous thinking ability of invasion and promote the formation of a good professional conduct. Both the CPA qualificationexamination should be to strengthen the ethical aspects, but also pay attention to the follow-up of Certified Public Accountants Education and training, to ensure that certified public accountants in practice the entire process can receive Ihe necessary education on professional ethics.(D) should be clean of Certified Public Accountants practicing environment, establish the industry survival of the fittest system has nearly 5,000 offices across the country, demand exceeds supply, firms lack of a fair competitive environment, industry segmentation， local protectionism， vicious price cuts and other improper market behavior seriously interfered with the accounting market order. Therefore, firms that do not meet the requirements must be resolutely banned to prevent "bad money drives out good" phenomenon in the accounting market, continue to occur. For the practice norms, reputable Firm to promote bigger and stronger, the creation of brand firms; we should be partnership firm, strict control of the new firm.In conclusion, due to China’s current lack of professional ethics of CPA is a period of economic restructuring in a particular phenomenon, in order to get rid of the auditing profession's ethical dilemma, we must accelerate our pace of building the law of Certified Public Accountants， improve the audit market supervision mechanism, cleanse the Audit Environment， regulate the audit firms and certified public accountants conduct ofregistered accountants in China's socialist market economy to really play its role of escort.Sep 2007With the deepening development of the market economy, as an important vocation in the market economic activities, the account vocation provides account information or authentication services, that its quality is good or bad has a direct impact on the operators, investors and the public interest, even the entire socio-economic order.District financial departments should attach great importance， strengthen learning， deeply understand the history and current situation of our account ethics building， the account vocation ethics system, strengthen and improve the building via accounting ethics and methods, fully understand the important sense of strengthening the account vocation ethics under the new situation, make account ethics as an important (ask to speed up the building, well.In the context of creating a "love their work, honesty, trustworthiness, honesty and self-discipline, and impartial, uphold guidelines, improve skills, participation in management, enhance service," accounting ethics awareness and concepts， to accounting， accounting officers concerned, and actively promote good accounting practice and the social atmosphere of honesty and trustworthiness, actively promote the quality of our accounting and accounting information quality， a good accounting career morality.Accountant occupation morals' is an accountant should follow in the accountancy the work of and it particular mutually accommodative behavior norm of the occupation activity. The accountancy's occupation morals requests accountant a right processing to is interpersonal, personal in it the work and society of behavior norm and standard for relating to. It’s body now the economic benefits of the socialism to the request that the accountancy works is what the accountant is in the long-term the fulfillment become. In order to being driven bybenefits, the accountancy concocts, the accountancy's information lose true phenomenon more and more seriously, almost becoming a kind of more widespread phenomenon,serious interference normal social economic order, injured a national and social public benefits. This text analyzed an our country an accountancy an occupation morals of present condition and reason， think a key should from strengthen a political study, exaltation to accountancy occupation morals construction the understanding off with] importance; Strengthen an occupation morals education, strengthen the wealth meeting personnel's sense of calling; The establishment inspects a mechanism, taking care of a wealth by law; Building up accountancy's post rotates system, promising the accountancy works quality; Build up a sound selection and encourage a stipulation mechanism, raise accountant business character; Insist to often grasp unremittingly, value occupation morals to construct to wait path effort.Accountant occupation morals' is appearance and develop along with the social division of labor, has the same occupation relates in together. Accountant occupational ethics although belongs to the ideology category, constituent the society moral reconstruction, consummates the social morals system, and have the important aspect, is important content the advanced cultural reconstruction. The current about finance and accounting work quality and the market economy order key aspect is accountant the occupational ethics construction serious lag, so to strengthen accountant occupational ethics construction is establishes the socialist market economy order and sets up accountant the profession male letter strength the urgent need. This article discussed the occupational ethics standard content and the basic characteristic embarks from our country accountant, discusses the necessity of accountant occupational ethics construction, namely strengthens accountant the occupational ethics construction is the socialist market economy healthy development need, strengthens accountant the occupational ethics construction is the need of develop survival of accountant the profession. Thus analyzes our country accountant occupational ethics present situation performance, investigates its reason: Namely understanding erroneous zone, benefit actuation， following the crowd psychology, education malpractice and inspector general not strength. And elaborates the way of accountant the occupational ethics construction from six aspects: Improves accountant the environment; Grasps autonomy from the accounting personnel, the school and the society altogether draw lots count the occupational ethics education; Selects outstanding accountant the talented person, constructs ihe high quality accountanl troop; The finance department strengthens the coordination, continues to carry out consummates accountant to delegate the system; Establishment and perfect accountant laws and regulations system, “l(fā)aw，n orm” union, to enlarge law enforcement dynamics; The perfect surveillance mechanism, establishes appraisal system of accountant the occupational ethics.