作　　者： ; ; ;

机构地区： 广州大学经济与管理学院

出　　处： 《广州大学学报（社会科学版）》 2005年第3期62-66,共5页

摘　　要： 被称为"经济警察"的注册会计师在保护投资者利益方面发挥着巨大作用,但接连不断的审计失败案例使注册会计师行业陷入了"诚信危机"。从经济学的角度来看,注册会计师违反诚信的行为主要是由于诚信这种非正式契约的不完全性、"政策租金"的大量存在以及上市公司内部普遍存在"内部人控制"所形成的虚假委托代理关系等造成的。由于我国目前产生"诚信"的制度基础不完备,因此法律约束是最理想的注册会计师行为制约机制。 Certified accountants are claimed to be economic police and play an important role in protecting the interests of the investors. But a series of failures of auditors have caused an ethical crisis in the certified accountants profession. From the view of economics,the violated ethical action by certified accountants is mainly caused by the imperfection of informal contract of this ethical, a lot of stock of policy rent and the false relationship of agency by agreement formed by the internal control in quoted companies and so on. Law restraint is the most ideal action restriction system on certified accountants because our country lacks the basis for ethical system at the moment.

关 键 词： 注册会计师 诚信 制约机制 法律

领　　域： [经济管理] [经济管理]