中国注册会计师违反职业道德及法律责任案例.docx

1、中国注册会计师违反职业道德及法律责任案例三江学院专科毕业设计（论文）题目中国注册会计师违反职业道德与法律责任案例高职院院（系）会计专业学号 A115021043 学生商舟指导教师吕小花起讫日期 2013年12月17号2014年3月22日设计地点三江学院(东校区) 摘要注册会计师是否能生存和发展是关系到这个行业的职业道德水平，为了能让注册会计师这个职业的工作成为所有职业中神圣的职责并同时为社会公众提供高质量的专业服务，在社会公众心中树立良好的职业形象和信誉，我们就应该对注册会计师提高职业道德教育、加强道德信念和道德水平。随着我国的发展，在社会中注册会计师这个职业起到了相当大的作用。因此，本文是通

2、过注册会计师违反职业道德与法律责任的案例作为一件事件的回顾及其原因的分析让我们了解了如何对注册会计师职业道德与法律责任的讨论同时通过知道了注册会计师的具体含义、基本原则和法律的表现形式，阐述了注册会计师违反职业道德与法律责任之间的桥梁和相关的法律法规对违反职业道德与法律责任有关的惩罚，并从惩罚的角度看我国法律的完善度，由此提出注册会计师违反道德与法律的若干意见。【关键词】注册会计师职业道德法律责任Abstract CPAs are able to survive and develop is related to the level of professional ethics of the

3、industry, in order to make work of CPA profession become a sacred duty in all occupations and at the same time provides high quality professional services to the public, setting a good career in the minds of public image and credibility, we should increase our CPA, strengthening professional ethics

4、education of moral convictions and ethical standards. With Chinas development, CPA profession in society played a significant role. So, this is through registered accountants violation ethics and legal responsibility of case as a event of recalled and causes of analysis let we understanding has how

5、on registered accountants ethics and legal responsibility of discussion while through knows has registered Accountants of specific meaning, and principles and legal of performance forms, described has registered accountants violation ethics and legal responsibility Zhijian of bridge and related of l

6、egal regulations on violation ethics and legal responsibility about of punishment, and from punishment of angle see my legal of perfect degrees , The resulting CPA opinions contrary to morality and law. CPAs are able to survive and develop is related to the level of professional ethics of the indust

7、ry, in order to make work of CPA profession become a sacred duty in all occupations and at the same time provides high quality professional services to the public, setting a good career in the minds of public image and credibility, we should increase our CPA, strengthening professional ethics educat

8、ion of moral convictions and ethical standards. With Chinas development, CPA profession in society played a significant role. So, this is through registered accountants violation ethics and legal responsibility of case as a event of recalled and causes of analysis let we understanding has how on reg

9、istered accountants ethics and legal responsibility of discussion while through knows has registered Accountants of specific meaning, and principles and legal of performance forms, described has registered accountants violation ethics and legal responsibility Zhijian of bridge and related of legal r

10、egulations on violation ethics and legal responsibility about of punishment, and from punishment of angle see my legal of perfect degrees , The resulting CPA opinions contrary to morality and law. CPAs are able to survive and develop is related to the level of professional ethics of the industry, in

11、 order to make work of CPA profession become a sacred duty in all occupations and at the same time provides high quality professional services to the public, setting a good career in the minds of public image and credibility, we should increase our CPA, strengthening professional ethics education of

12、 moral convictions and ethical standards. With Chinas development, CPA profession in society played a significant role. So, this is through registered accountants violation ethics and legal responsibility of case as a event of recalled and causes of analysis let we understanding has how on registere

13、d accountants ethics and legal responsibility of discussion while through knows has registered Accountants of specific meaning, and principles and legal of performance forms, described has registered accountants violation ethics and legal responsibility Zhijian of bridge and related of legal regulat

14、ions on violation ethics and legal responsibility about of punishment, and from punishment of angle see my legal of perfect degrees , The resulting CPA opinions contrary to morality and law. CPAs are able to survive and develop is related to the level of professional ethics of the industry, in order

15、 to make work of CPA profession become a sacred duty in all occupations and at the same time provides high quality professional services to the public, setting a good career in the minds of public image and credibility, we should increase our CPA, strengthening professional ethics education of moral

16、 convictions and ethical standards. With Chinas development, CPA profession in society played a significant role. So, this is through registered accountants violation ethics and legal responsibility of case as a event of recalled and causes of analysis let we understanding has how on registered acco

17、untants ethics and legal responsibility of discussion while through knows has registered Accountants of specific meaning, and principles and legal of performance forms, described has registered accountants violation ethics and legal responsibility Zhijian of bridge and related of legal regulations o

18、n violation ethics and legal responsibility about of punishment, and from punishment of angle see my legal of perfect degrees , The resulting CPA opinions contrary to morality and law. CPAs are able to survive and develop is related to the level of professional ethics of the industry, in order to ma

19、ke work of CPA profession become a sacred duty in all occupations and at the same time provides high quality professional services to the public, setting a good career in the minds of public image and credibility, we should increase our CPA, strengthening professional ethics education of moral convi

20、ctions and ethical standards. With Chinas development, CPA profession in society played a significant role. So, this is through registered accountants violation ethics and legal responsibility of case as a event of recalled and causes of analysis let we understanding has how on registered accountant

21、s ethics and legal responsibility of discussion while through knows has registered Accountants of specific meaning, and principles and legal of performance forms, described has registered accountants violation ethics and legal responsibility Zhijian of bridge and related of legal regulations on viol

22、ation ethics and legal responsibility about of punishment, and from punishment of angle see my legal of perfect degrees , The resulting CPA opinions contrary to morality and law. CPAs are able to survive and develop is related to the level of professional ethics of the industry, in order to make wor

23、k of CPA profession become a sacred duty in all occupations and at the same time provides high quality professional services to the public, setting a good career in the minds of public image and credibility, we should increase our CPA, strengthening professional ethics education of moral convictions

24、 and ethical standards. With Chinas development, CPA profession in society played a significant role. So, this is through registered accountants violation ethics and legal responsibility of case as a event of recalled and causes of analysis let we understanding has how on registered accountants ethi

25、cs and legal responsibility of discussion while through knows has registered Accountants of specific meaning, and principles and legal of performance forms, described has registered accountants violation ethics and legal responsibility Zhijian of bridge and related of legal regulations on violation

26、ethics and legal responsibility about of punishment, and from punishment of angle see my legal of perfect degrees , The resulting CPA opinions contrary to morality and law. CPAs are able to survive and develop is related to the level of professional ethics of the industry, in order to make work of C

27、PA profession become a sacred duty in all occupations and at the same time provides high quality professional services to the public, setting a good career in the minds of public image and credibility, we should increase our CPA, strengthening professional ethics education of moral convictions and e

28、thical standards. With Chinas development, CPA profession in society played a significant role. So, this is through registered accountants violation ethics and legal responsibility of case as a event of recalled and causes of analysis let we understanding has how on registered accountants ethics and

29、 legal responsibility of discussion while through knows has registered Accountants of specific meaning, and principles and legal of performance forms, described has registered accountants violation ethics and legal responsibility Zhijian of bridge and related of legal regulations on violation ethics

30、 and legal responsibility about of punishment, and from punishment of angle see my legal of perfect degrees , The resulting CPA opinions contrary to morality and law.本文围绕了中国注册会计师违反职业道德与法律责任的两大主题进行探究。内容包括中国注册会计师的职业道德与法律责任的理论概述；根据“新大地”事件回顾了解主要的违法现象，也一并提出注册会计师有关的问题；针对“新大地”事件而引发注册会计师职业道德的不当原因，从而造成的法律责任。

31、这也是整篇文章的关键部分；通过分析了这个事件对注册会计师的职业道德和法律责任提供了措施和建议。CPAs are able to survive and develop is related to the level of professional ethics of the industry, in order to make work of CPA profession become a sacred duty in all occupations and at the same time provides high quality professional services to the

32、public, setting a good career in the minds of public image and credibility, we should increase our CPA, strengthening professional ethics education of moral convictions and ethical standards. With Chinas development, CPA profession in society played a significant role. So, this is through registered

33、 accountants violation ethics and legal responsibility of case as a event of recalled and causes of analysis let we understanding has how on registered accountants ethics and legal responsibility of discussion while through knows has registered Accountants of specific meaning, and principles and legal of performance forms, described has registered accou