现代市场经济是建立在法制基础上的信用经济,市场主体的交易行为是以掌握交易对象经济实力、业绩状况等真实可信的会计信息为基础。但是近年来,随着美国的安然、施乐、世界通信,中国的红光实业、郑百文、银广夏等会计造假案件的发生,会计诚信缺失问题逐步显现,严 The modern market economy is a credit economy based on the legal system. The trading behavior of market players is based on the real and credible accounting information such as the economic strength and performance status of the counterparty. However, in recent years, with the occurrence of accounting fraud cases such as Enron, Xerox, WorldCom in the United States, China Hongguang Industry, Zhengbaiwen, Yinuangxia, etc., the problem of lack of accounting integrity gradually appears, strictly