越来越多的会计案例表明,当今的会计行业面临着大量的伦理问题,并且随着会计信息使用者的增多和对使用者越来越重要来看,控制信息的制作与发布的伦理因素也在增加。其中,最重要的会计伦理就是真实披露。那么如何才能做到真实披露呢,这就涉及到“诚实”和“公正”等伦理价值,并且依靠这些伦理规范来指导会计(师)们的实际会计操作,以此来有效克服会计冲突和危机, A growing number of accounting cases show that today’s accounting industry faces a large number of ethical issues, and with the increase of accounting information users and the more and more important to users point of view, the ethical factors that control the production and distribution of information are also Increasing. Among them, the most important accounting ethics is the true disclosure. So how can we do real disclosure? This involves ethical values ​​such as honesty and fairness, and we rely on these ethical norms to guide the accounting practitioners’ actual accounting operations so as to effectively overcome Accounting Conflicts and Crises,