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注册会计师在我国证券市场上,担负着保障上市公司会计信息质量的重要责任,其执业是否勤勉尽责、客观公正,直接关系到证券市场“三公”原则的实现效果。注册会计师如果利用工作之便实施内幕交易,将会极大地损伤注册会计师的独立性,损害注册会计师行业的公信力,导致其鉴证结果的客观性和公正性受到怀疑。以往,注册会计师因实施内幕交易而被处罚的情况很少,但随着资本市场的快速发展,实施内幕交易的情况呈逐渐增多的趋势,特别是在上市公司并购重组项目中,注册会计师成为内幕交易的易发群体之一。
CPA is responsible for the quality assurance of accounting information of listed companies in China’s securities market. Whether its practice is diligent and responsible and objective and fair is directly related to the realization of the principle of “three publics” in the securities market. If the CPA is employed, the implementation of insider trading will greatly damage the CPA’s independence and damage the credibility of the CPA industry, resulting in the objectivity and impartiality of the result of its verification being in doubt. In the past, certified public accountants were punished for the implementation of insider trading is rare, but with the rapid development of capital markets, the situation of the implementation of insider trading is gradually increasing trend, especially in the mergers and acquisitions of listed companies, certified public accountants become the insider One of the most vulnerable groups in trading.