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2016年6月,欣泰电气因欺诈发行和上市后的财务造假退出A股市场再次将人们的目光聚集到对财务造假的愤恨和对会计人员职业道德的担忧上。会计的本质职能本是核算和监督,可为何财务造假在业内早已司空见惯?面包和操守真的不可兼得么?本文从会计人员个体出发,探讨会计自觉对会计行业规范、会计职业操守保持的重大影响。
In June 2016, Xintai Electric exited the A-share market due to frauds and post-IPO financial frauds, again bringing people’s eyes to resentment of financial fraud and fears of accountants’ professional ethics. The basic function of accounting is accounting and supervision, why financial fraud has long been commonplace in the industry? Bread and ethics really can not have it? This article from the individual accounting staff to explore the accounting profession consciously accounting standards, accounting professionalism maintained a significant influences.