近两年来，关于财务会计信息失真、造假的报道不断见诸于报端，从银广厦的造假到东方电子神话的破灭，从安然公司的倒塌到世通公司高层领导的被抓，可以说从上到下，从内到外，形成了一片打假的呼声。朱钅容基总理在给国家会计学院的题词中也不得不写一句“不做假账”的警告。 In the past two years, the reports about the distortion of financial accounting information and fraud have been seen in the newspapers. From the fraud of Yin Guang Ha to the disillusionment of Dongfang Electronic Myth, from the collapse of Enron to the top leaders of WorldCom, From top to bottom, from inside to outside, formed a cry for fake. In his inscription to the National Accounting Institute, Premier Zhu Rongrong also had to write a warning that “no false accounts” should be made.