近年来,我国的银广夏、蓝田股份,美国的安然、世通等知名上市公司的会计造假表演,引起了经济界的深刻反思。会计诚信的话题,吸引了全世界的目光。这是因为虚假的会计信息披露不仅侵害了广大中小投资者权益,更为严重的是它将对证券市场赖以存在的信用基础产生了毁灭性的打击,产 In recent years, accounting frauds of China’s listed companies such as Guanguangxia, Lantian, Enron and WorldCom in the United States have aroused deep reflection in the economic circles. Accounting integrity of the topic, has attracted the attention of the world. This is because the false disclosure of accounting information not only infringes on the rights and interests of the majority of small and medium-sized investors, but more so, it will have a devastating blow to the credit foundation on which the securities market depends.