注册会计师独立性是注册会计师职业存在的基石，是注册会计师的灵魂。本文在描述独立性一般含义的基础上，从影响会计师独立性的各个方面因素进行分析，并提出相应的防护措施以及如何对注册会计师进行有效力的行为约束。提出了关于独立性经济性质的三种认识，期待对独立性概念有一个更加深刻的理解，以期得到完善注册会计师行业管理的些许启示。
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