Research On The Construction Of Certified Public Accountants’ Integrity In China

In this paper, the author with years of practical experience in the industry ofcertified public accountants and combined with the courses of ideological andpolitical education theory, the good faith construction of certified public accountantsindustry question has carried on the deep research and discussion, put forward themeasures and countermeasures of construction of good faith. Full text according tothe general rule of course study, namely, ask questions, analyze and solve problems infour chapters. The first chapter studies the purpose, significance, research contentsand research methods, content and requirement to explore the construction of honestyin market economy, the significance of the development of the CPA industry at homeand abroad, the significance of CPA integrity construction experience, the integrity ofthe building; The second chapter describes the present situation of certified publicaccountants industry integrity, begin to narrative construction implication, inheritance,connotation, concept; The third chapter describes the integrity construction of CPAIndustry registered achievements and shortcomings, expounds the achievements andexperience, integrity construction of CPA Industry registered deficiencies, analysis ofthe causes and harm of the lack of honesty; the fourth chapter elaboration of CPAintegrity construction measures, including the increase investigate strength, improvethe practice environment, perfect laws and regulations system, to promote integrityculture construction, strengthen and improve the internal management, strengtheningeducation and propaganda office industry integrity, sound credit incentive mechanism.