中国注册会计师违反职业道德及法律责任案例.docx

中国注册会计师违反职业道德及法律责任案例.docx

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中国注册会计师违反职业道德及法律责任案例

三江学院

专科毕业设计（论文）

题目中国注册会计师违反职业道德与法律责任案例

高职院院（系）会计专业

学号A115021043

学生商舟

指导教师吕小花

起讫日期2013年12月17号—2014年3月22日

设计地点三江学院（东校区）

摘要

注册会计师是否能生存和发展是关系到这个行业的职业道德水平，为了能让注册会计师这个职业的工作成为所有职业中神圣的职责并同时为社会公众提供高质量的专业服务，在社会公众心中树立良好的职业形象和信誉，我们就应该对注册会计师提高职业道德教育、加强道德信念和道德水平。

随着我国的发展，在社会中注册会计师这个职业起到了相当大的作用。

因此，本文是通过注册会计师违反职业道德与法律责任的案例作为一件事件的回顾及其原因的分析让我们了解了如何对注册会计师职业道德与法律责任的讨论同时通过知道了注册会计师的具体含义、基本原则和法律的表现形式，阐述了注册会计师违反职业道德与法律责任之间的桥梁和相关的法律法规对违反职业道德与法律责任有关的惩罚，并从惩罚的角度看我国法律的完善度，由此提出注册会计师违反道德与法律的若干意见。

【关键词】注册会计师职业道德法律责任

AbstractCPAsareabletosurviveanddevelopisrelatedtothelevelofprofessionalethicsoftheindustry,inordertomakeworkofCPAprofessionbecomeasacreddutyinalloccupationsandatthesametimeprovideshighqualityprofessionalservicestothepublic,settingagoodcareerinthemindsofpublicimageandcredibility,weshouldincreaseourCPA,strengtheningprofessionalethicseducationofmoralconvictionsandethicalstandards.WithChina'sdevelopment,CPAprofessioninsocietyplayedasignificantrole.So,thisisthroughregisteredaccountantsviolationethicsandlegalresponsibilityofcaseasaeventofrecalledandcausesofanalysisletweunderstandinghashowonregisteredaccountantsethicsandlegalresponsibilityofdiscussionwhilethroughknowshasregisteredAccountantsofspecificmeaning,andprinciplesandlegalofperformanceforms,describedhasregisteredaccountantsviolationethicsandlegalresponsibilityZhijianofbridgeandrelatedoflegalregulationsonviolationethicsandlegalresponsibilityaboutofpunishment,andfrompunishmentofangleseemylegalofperfectdegrees,TheresultingCPAopinionscontrarytomoralityandlaw.CPAsareabletosurviveanddevelopisrelatedtothelevelofprofessionalethicsoftheindustry,inordertomakeworkofCPAprofessionbecomeasacreddutyinalloccupationsandatthesametimeprovideshighqualityprofessionalservicestothepublic,settingagoodcareerinthemindsofpublicimageandcredibility,weshouldincreaseourCPA,strengtheningprofessionalethicseducationofmoralconvictionsandethicalstandards.WithChina'sdevelopment,CPAprofessioninsocietyplayedasignificantrole.So,thisisthroughregisteredaccountantsviolationethicsandlegalresponsibilityofcaseasaeventofrecalledandcausesofanalysisletweunderstandinghashowonregisteredaccountantsethicsandlegalresponsibilityofdiscussionwhilethroughknowshasregisteredAccountantsofspecificmeaning,andprinciplesandlegalofperformanceforms,describedhasregisteredaccountantsviolationethicsandlegalresponsibilityZhijianofbridgeandrelatedoflegalregulationsonviolationethicsandlegalresponsibilityaboutofpunishment,andfrompunishmentofangleseemylegalofperfectdegrees,TheresultingCPAopinionscontrarytomoralityandlaw.CPAsareabletosurviveanddevelopisrelatedtothelevelofprofessionalethicsoftheindustry,inordertomakeworkofCPAprofessionbecomeasacreddutyinalloccupationsandatthesametimeprovideshighqualityprofessionalservicestothepublic,settingagoodcareerinthemindsofpublicimageandcredibility,weshouldincreaseourCPA,strengtheningprofessionalethicseducationofmoralconvictionsandethicalstandards.WithChina'sdevelopment,CPAprofessioninsocietyplayedasignificantrole.So,thisisthroughregisteredaccountantsviolationethicsandlegalresponsibilityofcaseasaeventofrecalledandcausesofanalysisletweunderstandinghashowonregisteredaccountantsethicsandlegalresponsibilityofdiscussionwhilethroughknowshasregisteredAccountantsofspecificmeaning,andprinciplesandlegalofperformanceforms,describedhasregisteredaccountantsviolationethicsandlegalresponsibilityZhijianofbridgeandrelatedoflegalregulationsonviolationethicsandlegalresponsibilityaboutofpunishment,andfrompunishmentofangleseemylegalofperfectdegrees,TheresultingCPAopinionscontrarytomoralityandlaw.CPAsareabletosurviveanddevelopisrelatedtothelevelofprofessionalethicsoftheindustry,inordertomakeworkofCPAprofessionbecomeasacreddutyinalloccupationsandatthesametimeprovideshighqualityprofessionalservicestothepublic,settingagoodcareerinthemindsofpublicimageandcredibility,weshouldincreaseourCPA,strengtheningprofessionalethicseducationofmoralconvictionsandethicalstandards.WithChina'sdevelopment,CPAprofessioninsocietyplayedasignificantrole.So,thisisthroughregisteredaccountantsviolationethicsandlegalresponsibilityofcaseasaeventofrecalledandcausesofanalysisletweunderstandinghashowonregisteredaccountantsethicsandlegalresponsibilityofdiscussionwhilethroughknowshasregisteredAccountantsofspecificmeaning,andprinciplesandlegalofperformanceforms,describedhasregisteredaccountantsviolationethicsandlegalresponsibilityZhijianofbridgeandrelatedoflegalregulationsonviolationethicsandlegalresponsibilityaboutofpunishment,andfrompunishmentofangleseemylegalofperfectdegrees,TheresultingCPAopinionscontrarytomoralityandlaw.CPAsareabletosurviveanddevelopisrelatedtothelevelofprofessionalethicsoftheindustry,inordertomakeworkofCPAprofessionbecomeasacreddutyinalloccupationsandatthesametimeprovideshighqualityprofessionalservicestothepublic,settingagoodcareerinthemindsofpublicimageandcredibility,weshouldincreaseourCPA,strengtheningprofessionalethicseducationofmoralconvictionsandethicalstandards.WithChina'sdevelopment,CPAprofessioninsocietyplayedasignificantrole.So,thisisthroughregisteredaccountantsviolationethicsandlegalresponsibilityofcaseasaeventofrecalledandcausesofanalysisletweunderstandinghashowonregisteredaccountantsethicsandlegalresponsibilityofdiscussionwhilethroughknowshasregisteredAccountantsofspecificmeaning,andprinciplesandlegalofperformanceforms,describedhasregisteredaccountantsviolationethicsandlegalresponsibilityZhijianofbridgeandrelatedoflegalregulationsonviolationethicsandlegalresponsibilityaboutofpunishment,andfrompunishmentofangleseemylegalofperfectdegrees,TheresultingCPAopinionscontrarytomoralityandlaw.CPAsareabletosurviveanddevelopisrelatedtothelevelofprofessionalethicsoftheindustry,inordertomakeworkofCPAprofessionbecomeasacreddutyinalloccupationsandatthesametimeprovideshighqualityprofessionalservicestothepublic,settingagoodcareerinthemindsofpublicimageandcredibility,weshouldincreaseourCPA,strengtheningprofessionalethicseducationofmoralconvictionsandethicalstandards.WithChina'sdevelopment,CPAprofessioninsocietyplayedasignificantrole.So,thisisthroughregisteredaccountantsviolationethicsandlegalresponsibilityofcaseasaeventofrecalledandcausesofanalysisletweunderstandinghashowonregisteredaccountantsethicsandlegalresponsibilityofdiscussionwhilethroughknowshasregisteredAccountantsofspecificmeaning,andprinciplesandlegalofperformanceforms,describedhasregisteredaccountantsviolationethicsandlegalresponsibilityZhijianofbridgeandrelatedoflegalregulationsonviolationethicsandlegalresponsibilityaboutofpunishment,andfrompunishmentofangleseemylegalofperfectdegrees,TheresultingCPAopinionscontrarytomoralityandlaw.CPAsareabletosurviveanddevelopisrelatedtothelevelofprofessionalethicsoftheindustry,inordertomakeworkofCPAprofessionbecomeasacreddutyinalloccupationsandatthesametimeprovideshighqualityprofessionalservicestothepublic,settingagoodcareerinthemindsofpublicimageandcredibility,weshouldincreaseourCPA,strengtheningprofessionalethicseducationofmoralconvictionsandethicalstandards.WithChina'sdevelopment,CPAprofessioninsocietyplayedasignificantrole.So,thisisthroughregisteredaccountantsviolationethicsandlegalresponsibilityofcaseasaeventofrecalledandcausesofanalysisletweunderstandinghashowonregisteredaccountantsethicsandlegalresponsibilityofdiscussionwhilethroughknowshasregisteredAccountantsofspecificmeaning,andprinciplesandlegalofperformanceforms,describedhasregisteredaccountantsviolationethicsandlegalresponsibilityZhijianofbridgeandrelatedoflegalregulationsonviolationethicsandlegalresponsibilityaboutofpunishment,andfrompunishmentofangleseemylegalofperfectdegrees,TheresultingCPAopinionscontrarytomoralityandlaw.本文围绕了中国注册会计师违反职业道德与法律责任的两大主题进行探究。

内容包括中国注册会计师的职业道德与法律责任的理论概述；根据“新大地”事件回顾了解主要的违法现象，也一并提出注册会计师有关的问题；针对“新大地”事件而引发注册会计师职业道德的不当原因，从而造成的法律责任。

这也是整篇文章的关键部分；通过分析了这个事件对注册会计师的职业道德和法律责任提供了措施和建议。

CPAsareabletosurviveanddevelopisrelatedtothelevelofprofessionalethicsoftheindustry,inordertomakeworkofCPAprofessionbecomeasacreddutyinalloccupationsandatthesametimeprovideshighqualityprofessionalservicestothepublic,settingagoodcareerinthemindsofpublicimageandcredibility,weshouldincreaseourCPA,strengtheningprofessionalethicseducationofmoralconvictionsandethicalstandards.WithChina'sdevelopment,CPAprofessioninsocietyplayedasignificantrole.So,thisisthroughregisteredaccountantsviolationethicsandlegalresponsibilityofcaseasaeventofrecalledandcausesofanalysisletweunderstandinghashowonregisteredaccountantsethicsandlegalresponsibilityofdiscussionwhilethroughknowshasregisteredAccountantsofspecificmeaning,andprinciplesandlegalofperformanceforms,describedhasregisteredaccou