会计诚信危机的根源在于国有企业委托人虚位,而国有企业治理结构的缺陷则成为这场危机爆发的诱因。国有企业退出有助于实现企业委托人实位化和完善公司治理结构,从这个意义上来说,国有企业退出也是重塑会计诚信的一项重大举措。 The root cause of accounting credit crisis lies in the trusteeship of state-owned enterprises, and the defects of the governance structure of state-owned enterprises have become the inducement of this crisis. In this sense, the withdrawal of state-owned enterprises is also a major measure to reshape the integrity of accounting since the exit of state-owned enterprises helps to realize the actualization of corporate clients and improve the corporate governance structure.