近几年来,一些国家发生的大公司财务欺诈案,使会计行业面临着“诚信危机”的挑战。从美国的“安然(Enron)”、“世通(Worldcom)”事件到我国的“银广厦”、“猴王”事件,会计信息失真似乎已经成为一个历史性、国际性的问题。如何根治这种世界通病,各国政要、专家学者、业内人士 In recent years, the financial fraud cases of large companies in some countries have challenged the accounting profession to a “good faith crisis.” From the “Enron” and “Worldcom” events in the United States to the “Silver Queen” and “Monkey King” incidents in China, distortion of accounting information seems to have become a historic and international issue. How to cure such a common problem in the world, politicians from all over the world, experts and scholars, and professionals in the industry