21世纪,诚信成为世界共同关注的焦点。美国是国际公认的会计楷模,但2001年美国上市公司却倒闭了257家,包括宝利来、伯利恒钢铁、太平洋煤气电力、美国环球航空和安然。这些公司都涉及诚信问题——会计造假。以上公司财务造假事件,如安然公司等报表粉饰事件,给会计职业最深刻的教训是职业道德问题,而职业道德的缺失最容易引起公众不 In the 21st century, honesty has become the common focus of the world. The United States is an internationally recognized accounting model. However, in 2001, the United States listed companies closed down 257 companies, including Baolilai, Bethlehem Steel, Pacific Gas and Power, American Global Airlines and Enron. These companies are involved in the issue of integrity - accounting fraud. The above financial fraud incident, such as Enron and other statements whitewashing event, to the accounting profession the most profound lesson is the issue of professional ethics, and the lack of professional ethics most likely to cause the public not