近年来出现了大面积的、持续的会计信息失真现象,世界上有“安然之死”、“世通”风波,国内也有“蓝田股份”、“银广厦神话”,各种会计造假事件层出不穷,一场会计职业道德的诚信危机袭卷整个会计行业。如何重塑会计诚信,加强会计职业道德建设,已成为会计理论界与实务界人士亟待解决的问题。 In recent years, there has been a large-scale, continuous distortion of accounting information. There are “Enron’s Death” and “WorldCom” turmoil in the world. There are also “Lantian Shares” and “Silver Guangsha Myths” all over the world, and endless kinds of accounting frauds emerge in an endless stream A credit crisis in accounting ethics hit the entire accounting profession. How to reshape accounting honesty and strengthen the construction of accounting professional ethics has become an urgent problem to be solved by accounting theory and practitioners.