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中国注册会计师协会在总结自身经验和借鉴国际惯例的基础上,发布与国际趋同的职业道德守则,这是中国注册会计师行业的大事和喜事,也是社会公众的大事和喜事。中国注册会计师协会职业道德守则的发布,为我国注册会计师行业的健康发展提供了指导原则和方法,为会计信息质量的提升提供了有力保障,为资本市场的健康发展注入了信心。现结合自己学习职业道德守则谈几点体会。
On the basis of summing up its own experience and drawing on international practices, the Chinese Institute of Certified Public Accountants promulgates a code of ethics in line with international convergence. This is a major event and a joyous event for the Chinese CPA industry. It is also a major event and a happy event for the public. The publication of the CPA Code of Ethics in China provides guiding principles and methods for the healthy development of the CPA industry in our country, providing a strong guarantee for the improvement of the quality of accounting information and injecting confidence in the healthy development of the capital market. Now with their own study of professional code of conduct talk about a few experiences.