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我国经济在经过了十年的超常规发展之后,此前所积沉下来的种种矛盾、问题和弊端纷纷浮出水面。这里面最引人注目的是上市公司造假问题。从《财经》杂志发表封面文章“银广夏陷阱”开始,中科创业、蓝田股份、东方电子等一个又一个上市公司现出原形。在它们轰然倒下的身躯旁边都豁然刻着造假者的“墓志铭”。面对这样一种现状,可能很多人心里都发出这样一种疑问:我们的证券市场到底怎么了?我们的上市公司又怎么了?如果说在阳光下的上市公司都不能让我们信任,那么我们还敢相信谁?诚信和信任第一次这样沉重地让我们思考。2002年6月28日,在新《会计法》即将实施两周年的日子里,湖北电视台、湖北省财政厅联合在“财智时代”节目现场,就“诚信为本、不做假账”的问题举办了一次生动的对话。邀请的现场嘉宾有汉商集团股份有限公司董事长、总经理张宪华先生和武汉三环集团股份有限公司总会计师别传远先生,省直有关部门领导和大专院校专家教授,现场观众有湖北财专的30多名师生。下面,将他们的对话带给广大读者,也许能启迪我们对会计诚信问题的思考。
After ten years of extraordinary development in our economy, all the contradictions, problems and malpractices that have been precipitated previously have surfaced one after another. The most noticeable thing here is the fraud of listed companies. From “Caijing” magazine published a cover article “Silver Guangxia Traps”, Zhongke Startup, Lantian shares, Dongfang Electronics and other listed companies appear prototype. Next to their collapsing bodies are suddenly engraved with the counterfeiters “epitaphs.” Faced with such a status quo, many people may be the heart of the issue such a question: our stock market in the end what happened? What happened to our listed companies? If the listed companies in the sun can not let us trust, then we Who dares to believe? Honesty and trust for the first time let us think so heavily. On June 28, 2002, on the second anniversary of the new Accounting Law, Hubei Television Station and Hubei Provincial Department of Finance, jointly with “Choi Chi Times” on the program site, The question organized a lively dialogue. The invited guests include Mr. Zhang Xianhua, the chairman and general manager of Hanwha Group Co., Ltd., Mr. Chuan Yuan, chief accountant of Wuhan Sanhuan Group Co., Ltd., provincial leaders and experts and professors from colleges and universities, and field audiences including Hubei Financial College More than 30 teachers and students. Below, bringing their conversations to the masses of readers may inspire our thinking about accounting integrity issues.