本科论文摘 要随着社会经济的发展，会计师事务所已经成为经济活动中不可或缺的一部分，然而，随着一系列的会计舞弊丑闻被揭发，折射出目前我国会计师事务所行业职业道德缺失的问题。会计师事务所的执业行为是否切实的问题也成了全社会关注的焦点。本文对会计师事务所的诚信问题进行了较为细致地讨论与研究，按照课题研究的一般规律，即提出问题、分析问题、解决问题分为五章而展开。一是依据国内外文献的研究成果，撰写研究背景等相关绪论；二是阐述会计师事务所诚信问题研究概述；三是从会计师事务所独立性、诚信执业能力、市场环境等角度出发，详述会计师事务所在诚信建设方面的问题；四是对会计师事务所中产生的诚信问题进行原因分析,指出在法律法规、会计师事务所监管制度、人员认知、会计信息透明度等方面存在的缺陷；最后是提出相应的改进措施，通过完善相关法律法规、完善会计师事务所监管体系、缓解会计信息不对称问题以及加强会计师事务所诚信教育这几项对策来解决问题。关键词：会计师事务所；诚信；经济活动本科论文AbstractWith the development of social economy, accounting firms have become an indispensable part of economic activities. However, a series of accounting fraud scandals have been exposed, which reflects the lack of professional ethics in accounting firms in China. Whether the practice behavior of accounting firm is practical has also become the focus of the whole societyThis paper discusses and studies the credibility of accounting firms in detail. According to the general rule of the subject research, it is divided into five chapters, namely, putting forward problems, analyzing problems and solving problems. First, according to the research results of domestic and foreign literature, writing the research background and other related introduction; The second is to expound the research overview of the credibility of accounting firms; Third, from the perspective of the independence of accounting firms, the ability to practice in good faith, and the market environment, this p...
