The Research On Integrity Construction In Chinese CPA Profession

Along with the development of society and economy, the certified public accountant profession has become the necessary profession in economic activities. Along with the occurrence of Scandal of yinguangxia and Enron Debacle, integrity of CPA has become the focus that the people concern increasingly.The author researched and discussed deeply integrity construction of CPA profession, based on the experiences of serving CPA firms a lot of years and theory of course of studying for MBA, and put forward the measures on integrity construction.The full text is divided into four chapters according to rule of subject research. That is propose problem, analyze problem, solve problem, chapter 1 introduces the goal, meaning, the content and method of the study. Chapter 2 states the origin, the development of CPA profession and describes the present situation of integrity of overseas and domestic CPA profession. Chapter 3 analyzes the source of integrity problem from exterior environment to the profession interior. Chapter 4 is as key part of the full text. It proposes the ideas of integrity construct from four levels, i.e. exterior environment, profession, firm, CPA. Finally, chapter 5 summarizes the full text and look forward to the future.The full text has clear structure and is reasonable and well grounded. The opinion that the author proposed is useful to CPA circles.