近年来,各种因素和利益的驱使,会计造假现象非常严重。从美国的安然、世通的造假事件到我国的郑百文、银广厦造假案件,可以看到当今企业造假现象已到了触目惊心的地步。它不但造成经济混乱,损害了投资人和债权人的利益,而且公众的投资信心遭受了巨大的打击,降低了社会公众对资本市场的信 In recent years, driven by various factors and interests, accounting fraud is very serious. From the Enron in the United States and the fraud incident in WorldCom to Zhengbaiwen and Yin Guangxia fraud cases in our country, we can see that the phenomenon of corporate fraud has come to the shocking point. It not only caused economic chaos, undermined the interests of investors and creditors, and the public’s confidence in investment suffered a huge blow, reducing the public’s letter to the capital market