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诚信是市场经济的基石,更是整个会计行业之本。随着我国市场经济体制的逐步建立,会计行业作为市场经济活动领域的一个重要组成部分,会计诚信越来越受到人们的重视。然而,近几年国外的安然事件、施乐公司事件,国内资本市场出现的银广夏、蓝田等事件,足以说明会计行业也面临一场严重的“诚信危机”。可见,会计信息失真,会计诚信缺失现象成了全社会面临的课题,解决会计诚信提高会计从业人员的诚信水平,已是整个会计行业的当务之急。
Honesty is the cornerstone of the market economy, but also the entire accounting profession. With the gradual establishment of the market economy system in our country, as an important part of the market economy activities, the accounting profession has drawn more and more attention. However, in recent years, Enron Incident abroad, Xerox Incident, the emergence of the domestic capital markets such as silver Guangxia, Lam Tin and other events, enough to account for the accounting industry is also facing a serious “crisis of good faith.” Can be seen that the distortion of accounting information, the lack of accounting integrity has become a problem facing the whole society to solve the integrity of accounting to improve the integrity of accounting practitioners level has become the top priority of the accounting profession.