论文部分内容阅读
诚信,成了全社会面临的话题。一旦诚信成了会计领域的稀有资源,则真实性、可靠性、公允性等财务信息的质量特征会演变为一种幻觉,假账更会像脱僵野马一样狂放无羁。随着银广夏、麦科特、ST黎明等一系列上市公司会计造假案件曝光,像一枚枚重磅炸弹,在我国会计界炸开。出现会计造假的实践难道是由于我们的准则、制度没有与国际惯例完全对接吗?
Integrity, has become the topic of the whole society. Once integrity has become a scarce resource in the accounting field, the quality characteristics of financial information such as authenticity, reliability and fairness can evolve into an illusion that false falsification can be as wild as unruly wild horses. With the silver Guang Xia, McCourt, ST Dawn and a series of listed companies accounting fraud cases exposure, like a blockbuster bomb, in our accounting circles burst. Is the practice of accounting fraud due to our norms, the system does not completely dock with international practice?