目前,会计信息失真问题已成为一种严重的社会公害。深圳“原野事件”,北京“长城事件”,湖南“琼民源事件”,海南发展银行被接管,广东国际信托投资公司被关闭等,无一不暴露出虚假会计信息的社会危害性。加强会计职业道德建设,杜绝会计信息失真,被各界有识之士所呼唤,已成燃眉之急。 At present, the problem of accounting information distortion has become a serious public hazard. The “Wilderness Event” in Shenzhen, the “Great Wall Incident” in Beijing, the “Joan Min Yu Incident” in Hunan, the takeover of Hainan Development Bank and the closure of Guangdong International Trust and Investment Corporation all exposed the social harmfulness of false accounting information. Strengthening accounting professional ethics, eliminate accounting information distortion, is called by all people of insight, has become a pressing matter of the moment.