注册会计师行业的职责是要对市场信息的质量做出评价,为市场经济的有效运行提供基础性的保障作用。我国证券市场的信息质量危机导致了整个注册会计师行业的公信力下降,我国会计行业面临着有史以来最大的信任危机,会计诚信建设也成为当今社会的热点、焦点话题之一。 The responsibility of the CPA profession is to evaluate the quality of the market information and provide the basic guarantee for the effective operation of the market economy. The crisis of information quality in China’s securities market has led to the decline of the credibility of the entire CPA industry. The accounting profession in our country is facing the greatest crisis of confidence in history. The construction of accounting integrity has also become a hot topic and one of the focal topics in today’s society.