几年来,国内外在会计、审计、评估等方面造假、出具虚假财务报告的重大事件频频在媒体上暴光,涉及经额高达数十亿之多,真是触目惊心。一场空前的诚信危机,像“非典”一样波及各个行业和领域,牵动着万千人的心,引起了社会强烈的反响和不满。因此,加强对会计事务所及会计从业人员的诚信建设势在必行,这对推动我国社会主义市场经济深入健康持续发展具有重要的现实意义和深远的历史意义。 Over the past few years, the major events both at home and abroad in the areas of accounting, auditing and assessment, fraud in the issuance of fake financial reports and frequent exposure in the media have involved astounding billions of dollars. An unprecedented crisis of honesty spread to all sectors and fields like SARS and touched the hearts of thousands of people, arousing strong repercussions and dissatisfaction in the community. Therefore, it is imperative to strengthen the honesty and trustworthiness of accounting firms and accounting practitioners, which is of great practical significance and far-reaching historical significance in promoting the healthy and sustained development of our socialist market economy.