CPA越轨行为诱因及其社会整合——基于社会学的理论分析框架

Abstract

从社会学的角度,运用人类本性论、社会失范论和文化结构论,对注册会计师越轨行为的诱因进行了聚合分析,并针对各种诱因,用社会整合的思路提出整合注册会计师行业的理论框架。

<Abstrcat> From the perspective of sociology in terms of human nature, social anomie and cultural structure, the article makes a comprehensive analysis on the inducements to the deviance of CPA, and advances a theoretical framework for integration of CPA as a profession with the idea of social integration.