会计师事务所职业道德与诚信质量建设是我国当前社会公众非常关注的问题。会计师事务所职业道德与诚信质量建设及组织实施是一项复杂的系统工程,建立健全会计师事务所职业道德与诚信质量评价体系,对会计师事务所管理机构职业道德与诚信质量进行有效监管,是提高会计师事务所执业质量的关键环节之一。本文将研究重点定位于会计师事务所职业道德与诚信质量评价体系指标的设计上,以期对我国注册会计师行业职业道德与诚信质量建设有所启示。 The professional ethics and credit quality construction of accounting firm are very concerned by the current public in our country. The construction and implementation of professional ethics and credit quality in accounting firms is a complicated systematic project. The establishment and improvement of the professional ethics and credit quality evaluation system of accounting firms effectively regulate the professional ethics and integrity of the accounting firm management agencies, Accounting firm practice one of the key aspects of quality. This paper focuses on the design of accounting firm ethics and credit quality evaluation system indicators, in order to CPA industry professional ethics and honesty quality construction of inspiration.