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近年来,从美国安然、施乐、世通等世界顶级大公司,到香港“欧亚农业”,我国的很多上市公司(如银广夏等),大事造假,且都有相当知名度的会计师事务所参与造假,从而使这些公司的对外会计信息严重失真,欺骗了社会公众和广大投资者,扰乱了经济秩序,使投资者蒙受了重大损失。由此说明,在世界经济一体化、金融全球化的今天,会计造假行为已经不是一个单位、一个地区、一个国家的独有现象,而是从高度发达的资本主义国家到发展中的社会
In recent years, from the world’s top big companies such as Enron, Xerox and WorldCom in the United States to the “Eurasian Agriculture” in Hong Kong, many listed companies in our country (such as Yinuang Xia, etc.), big frauds, and well-known accounting firms Participate in fraud, so that the external accounting information of these companies seriously distorted, deceived the public and investors, disrupted the economic order, so that investors suffered heavy losses. This shows that in today’s world economic integration and financial globalization, accounting fraud is no longer the unique phenomenon of a unit, a region, or a country, but rather from a highly developed capitalist country to a developing society