證券市場中注冊會計師的職業(yè)道德問題分析.pdf

1、復(fù)旦大學碩士學位論文證券市場中注冊會計師的職業(yè)道德問題分析姓名：洪禮揚申請學位級別：碩士專業(yè)：工商管理指導(dǎo)教師：李若山2001.11.2!業(yè)!Z2型i氈揚————延鲞吏揚生蕉』I!!金i土業(yè)曲監(jiān)、業(yè)遒焦聞筵坌查丘Abstr8ctWiththeexposureonf、orgedreportsfromsomeChineselistedcompanies，theCPAfinfswhichissuedtheunqua[ifiedauditrep

2、ortswerepaidmoreandIB3reattentionbytheinvestorsTheprofessionallevelandprofessionalethicsoftheCPAfiHIBweredoubtedheavifYThewholeCP^industrywasexperiencingaCreditCrisis’fhoproflessioralethicsproblemmustbesolredinmediatelYD

3、Llringthe2(卜years’develoiⅫentoftheCPAindustrytheframeworkⅥassetup’i、heChineseCPAFundamentalStandardsofProfessionalEthicswhichhadbeenenforcedin1997setoutindependence，objectivity，integrityasprincipleandsetuptheeelfoFeeable

4、standardsofprofessionalconductCo唧edwithAICPACodeofProfessionalCon山ctClCPAhasusedthedevelopedcountries’experiencesforreference，butitsti]lfacesthechallensetoimlementtheframeworkandhakejLdetai】edAgainstthecurrentunsatisfact

5、orysituationoftheprofessionalethicallevelo『1CI)A，thispapertriestoanalyzethecausesforcurrentsjtuationintheljghtofltheexterna】mrketenyjrorg／lon[andthejnlernajCPAindustrysuchasdjstetteddemandjntheaudnmarkettheinsufficiantpu

6、nishmenton1awandrulesbreaker，theseriOUSimbalantear∞ngtherelationshipsel、CPAsfromthelisledcormoanies，theimpactfr(1nthecurrentsystemsoftheCPifjFillS，1ackoftheconstructionoftheprofessionaI(、1hicsandetcTobetterthecurrentsitu

7、ation，wehavetotakemeasLffestos01vetheproblemsfromtherootsofthemandmakereferencefromdevelopedcoantriesthatareexperiencedinCPAprofessionalethicsThispapersuggeststheperfectionof、theadministeria]structureofthefinns，thestreng

8、theningforceonthepunishment，theintroductionofmonitoringandreguJationofthejudicature，thequickeningoftheFC—strutLurerelatedtntheseparationbetweenCPAfinnsandtheinstitutjonsof、thegovernment，andatthesalnetime，practicepartners

9、hiPdranntical】YandfurtherconstructionofprofessionalethicsasthemetsuresonthebasisoftheanalysiselthecausesThispaperfirstlybringsouttheprob】emsonprofessionalethicsofCPAfromth、disc]osureofthefongingirifehintionontheaccountin

10、greportsThenfoCUSonthotypicalc“％esofYin(；uangXiaandLiHuaaftertheelaborationofthetheories()nth(，U’Aprolessionalethics，andtaketherelatedcasesth仰foreigncountries，Href“erencetofurtheranalyzethecausesthereinAndatlastthispaper