被誉为“经济警察”的CPA正面临着诚信上的危机。自去年以来已有100多家会计师事务所、120余名注册会计师受到政府有关部门的处罚。CPA在中国产生信用危机,除了注册会计师的职业道德因素外,更重要的是整个市场经济体制不完善,行业发展不成熟所造成的。 一、审计市场的恶性竞争。我国会计师事务所最初大都是由各地的财政、审计、税务等部门组建起来的,规模不仅较小而且又零星地分布于各个地区,力量薄弱,难以占领外地市场,只能借助于地方上的一些有利条件在当地争取一席之地。尽管我国《注册会计师法》对CPA业务的范围规定相当广泛,甚至超过了许多发达国家。然而,因市场压力不足、社 CPA known as “Economic Police” is facing a crisis of integrity. Since last year, more than 100 accounting firms and more than 120 CPAs have been punished by relevant government departments. CPA credit crisis in China, in addition to the CPA’s professional ethics, but more importantly, the entire market economy system is imperfect, caused by the development of the industry is not mature. First, the vicious competition in the audit market. Most of the accounting firms in our country were initially established by the departments of finance, auditing and taxation all over the country. The scale of the accounting firms in our country was not only small but also sporadically distributed in various regions. They were weak in power and difficult to occupy the foreign markets and could only resort to some local Favorable conditions in the local fight for a place. Although China’s “Certified Public Accountants Law” on the CPA business scope is quite wide, even more than many developed countries. However, due to lack of market pressure, society