CPA越轨行为的诱因及其社会整合——基于社会学的理论分析框架

Abstract

在现代资本市场中,注册会计师越轨行为已经不是表现为个别或者偶发现象,而成为一种规模性越轨。本文从社会学的角度,从人类本性论、社会失范论、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了对注册会计师行业整合的理论框架。

In modern capital market, CPA's transgression has been common in stead of being occasional or exceptional. From the angle of sociology, theories on nature of mankind, social normlessness and cultural structuralism, the paper makes an integral analysis of the causes of CPA's transgress and puts forward a theoretical framework to deal with CPA's transgression.