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近年来,随着虚假审计报告的频频曝光,注册会计师的独立性和公正性受到了质疑,注册会计师行业正面临着诚信危机。本文基于对当前争议较多的“经济人”假设和“道德人”假设进行分析的基础上,提出了“复合人”假设,并从“复合人”的视角透视了注册会计师诚信缺失的主要原因,在此基础上提出了具体的治理措施。
In recent years, with the frequent exposure of false audit reports, the independence and impartiality of CPAs have been questioned. The CPA industry is facing a crisis of honesty and credit. Based on the analysis of the hypothesis of “economic man” and the “moral man” with more controversy at present, this paper proposes the hypothesis of “compound man” and analyzes the main reason of the lack of integrity of certified public accountant , On this basis, put forward specific measures for governance.