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自从20世纪90年代我国建立资本市场以来,会计舞弊层出不穷,会计舞弊方法推陈出新,手段更加隐蔽,这极大地动摇了人们对我国资本市场的信心,也引起我国社会各界的高度重视。从立法界、政府监管部门到理论界尽管做了大量的工作,但效果并不尽如人意。杜绝会计舞弊要从源头抓起,要从加强会计监督抓起,加强会计监督要从加强会计独立性抓起,而建立会计诚信基金就是基于这一目的提出的设想。
Since the establishment of capital market in our country in the 1990s, there have been many accounting frauds. The method of accounting fraud has become more and more new, and the means are more hidden. This has greatly shaken people’s confidence in our capital market and also has drawn great attention from all walks of life in our country. From the legislature, government regulators to theorists despite a lot of work done, but the effect is not satisfactory. To eliminate accounting fraud should start from the source, we should start from strengthening accounting supervision, strengthen accounting supervision from strengthening accounting independence, and establishing accounting integrity fund is based on this idea.