会计师事务所的诚信问题研究

本科论文AbstractWith the development of social economy,accounting firms have become an indispensable partof economic activities.However,a series of accounting fraud scandals have been exposed,whichreflects the lack of professional ethics in accounting firms in China.Whether the practice behaviorof accounting firm is practical has also become the focus of the whole societyThis paper discusses and studies the credibility of accounting firms in detail.According to thegeneral rule of the subject research,it is divided into five chapters,namely,putting forwardproblems,analyzing problems and solving problems.First,according to the research results ofdomestic and foreign literature,writing the research background and other related introduction;Thesecond is to expound the research overview of the credibility of accounting firms;Third,from theperspective of the independence of accounting firms,the ability to practice in good faith,and themarket environment,this paper elaborates the problems in the integrity construction of accountingfirms.Fourth,it analyzes the causes of the credibility problems in accounting firms and points outthe defects in laws and regulations,the supervision system of accounting firms,the transparency ofaccounting information and the cognition of personnel.Finally,the author puts forward thecorresponding improvement measures to solve the problem by perfecting relevant laws andregulations,perfecting the supervision system of accounting firms,alleviating the problem ofaccounting information asymmetry and strengthening the integrity education of accounting firms.Key words:accounting firm;integrity;economic activities