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会计中介行业对于一个国家和地区的企业诚信和市场公平起着至关重要的作用,但长时间来,我国会计中介行业协同上市公司弄虚作假,出具不实审计报告的事件屡见不鲜。会计中介服务诚信的丧失不仅影响了会计中介本身的诚信,还对整个市场经济的竞争效率造成了损失,本文试图通过揭示影响会计中介服务业诚信的因素来寻求会计中介服务行业诚信问题的解决之道。
The accounting intermediary industry plays a crucial role in the integrity and market fairness of a country and region. However, for a long time, it is not uncommon for accounting intermediaries to cooperate with listed companies to falsify and issue false audit reports. The loss of the integrity of accounting intermediary service not only affects the integrity of the accounting intermediary itself, but also causes the loss of competition efficiency of the entire market economy. This paper tries to find the solution to the integrity problem of the accounting intermediary service industry by revealing the factors that affect the integrity of the accounting intermediary service industry Road.