近年来,关于诚信的话题日益受到社会的广泛关注。诚信本应是经济活动的基本伦理,但在现实社会经济生活中违背诚信原则的行为不断发生,诚信缺失现象尤为普遍。例如在银行和企业之间,一些企业借贷不还,以各种理由和方式逃避债务;在企业与企业之间相互拖欠、赖账、形成一环套一环的债务链,资金运行梗阻;在中介活动中,审计报 In recent years, the topic of honesty and trust has drawn increasing public concern. Honesty should have been the basic ethic of economic activities, but violations of the principle of good faith have taken place in the real socio-economic life. The lack of honesty and credit is especially prevalent. For example, between banks and enterprises, some enterprises borrow and repay their debts, evade their debts in various reasons and ways, and they defaully owe and debit each other between enterprises and enterprises, thus forming an encircled chain of debts and obstructions in capital operation. In the activity, audit report