一、引言会计信用作为整个社会信用体系的重要组成部分,越来越受到社会的广泛关注。尤其是近些年来国内外资本市场上不断出现的会计丑闻,使得会计行业的公信力受到严重的质疑。先是美国能源大亨安然公司因会计造假而宣告破产,紧接着是环球电讯、世界通信等大公司也相继被曝光会计信息制假的丑闻。 I. Introduction As an important part of the entire social credit system, accounting credit has drawn more and more attention from the society. Especially in recent years, the constant appearance of accounting scandals in domestic and overseas capital markets has caused the credibility of the accounting profession to be seriously questioned. First, Enron, a U.S. energy tycoon, went bankrupt due to accounting fraud, followed by a scandal involving the fraud of accounting information by large corporations like Global Crossing and WorldCom.