一、会计诚信缺失严重危害着市场经济的健康发展我国证券市场从建立至今不过短短的12年时间,但典型的会计造假案例就已出现了几十起,其中造假违纪金额较大、性质恶劣的就有十几例。更令人惊讶的是,连对上市公司实施报表审计的会计师事务所及执业注册会计师也成为造假的帮凶。频 First, the lack of accounting integrity seriously endangering the healthy development of the market economy China’s securities market has been established only a short span of 12 years, but the typical accounting fraud cases have appeared dozens of cases, of which a large amount of fraud fraud, the nature of the poor There are more than a dozen cases. What is even more surprising is that even accounting firms and practicing certified public accountants who conduct audit reports on listed companies have become accomplices to counterfeiting. frequency