笔者认为,注册会计师行业之所以出现信誉危机,固然是与整个社会法制和信誉制度不健全,给形形色色的作假者的滋生营造了良好的土壤有关,但更大程度上是一些注册会计师、事务所受眼前经济利益的驱动自毁信誉而酿就的苦果以及行业存在的缺陷所致。 一、不讲信誊的收益与成本不对称减弱了注册会计师规范执业的动力 中国目前整体的市场环境不是一个信用型的市场经济环境,许多行业与企业缺乏自律要求。讲信誉者成了例外,他需要付出更多的成本和代价来维持其信誉。而不讲信誉者却大兴其道,在捞到不 The author believes that the reason why the CPA profession emerges a credit crisis is of course not related to the entire social legal system and credibility system, which has created a good soil for the breeding of diversified counterfeiters. However, to a large extent, some certified public accountants and firms Due to immediate economic interests driven by the credibility of self-destructive bitter as well as the existence of the industry due to defects. First, do not say the benefits of asymmetric income and cost asymmetry weakened the CPA to regulate the driving force of China’s current overall market environment is not a credit-based market economy environment, many industries and enterprises lack of self-regulatory requirements. An exception to preaching credibility is that he needs to pay more to maintain his or her credibility. But do not preach credibility but popular, not fishing