摘要:隨著資本市場的日益完善，投資者對會計信息、審計信息的依賴日益強烈，而會計信息、審計信息的真實性也顯得日趨重要。但至今為止，發生過不少有損注冊會計師形象的事件，比如海南中水事件、銀廣夏事件、麥科特事件等。這些事件的發生揭示出會計行業不少的問題，尤其是注冊會計師職業道德的問題。注冊會計師在市場經濟中不是一般的市場交易參與者，其作為會計信息的見證者，對維護正常的市場經濟秩序起著重要作用。市場經濟既是嚴格的法制經濟，又是嚴格的誠信經濟。要重塑注冊會計師的社會形象和聲譽，必須要搞好職業道德建設。在推進社會主義市場經濟建設中，強調注冊會計師的職業道德，更有其深刻的現實意義和深遠的歷史意義。

關鍵詞: 注冊會計師，職業道德，基本原則

Abstract:With increasingly sophisticated capital markets, investor accounting information for investors, rely on increasingly strong audit information, and accounting information ,the authenticity of audit information is increasingly important. But so far, there been many incidents detrimental to the image of the CPA, such as Hainan, water events, Guangxia events, MACAT events. These events revealed the outbreak of the accounting industry, a lot of problems, especially the CPA professional ethics. Certified Public Accountant in the market economy is not an ordinary market transaction participants, the accounting information as a witness in the maintaining the normal order of market economy plays an important role. Market economy, rule of law is strictly economy , but also the strict integrity of the economy . CPA society to reshape the image and reputation, we must improve the professional ethics. In the socialist market economy, the emphasis on CPA professional ethics, more profound practical significance and far-reaching historical significance. 

Key Words：CPA，professional ethics，basic principles

　　　注冊會計師職業道德的總體趨勢是挺不錯的，這些年來不斷發展，逐漸與國際接軌，但客觀發生的違反職業道德的現象不容忽視，注冊會計師的職業道德對于社會來說起著不可磨滅的作用，影響著注冊會計師在廣大民眾心目中的形象。為了使注冊會計師擔負起神圣的職責，在社會中樹立起良好的職業形象，就必須進一步改善審計市場的監管機制和制度，凈化審計環境，大力加強對注冊會計師的職業道德建設，提高注冊會計師的道德水平。