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在市场经济诸多的原则中,其中有一条很重要的原则,就是诚信原则:市场经济就是信用经济,它要求所有的市场参与者要符合诚实的道德标准,在不损害其他竞争者,不损害社会公益和市场秩序的前提下,去追求自己的合法利益。然而在现实生活中,会计做假相当普遍、会计信息严重失真,中国证券市场出现的蓝田股份、银广夏丑闻事件,对证券市场和广大投资者造成巨大伤害,美国安然、世通、施乐、安达信也爆发了一连串财务造假丑闻,
Among the many principles of a market economy, one of the most important principles is the principle of good faith: a market economy is a credit economy that requires all market participants to comply with honest ethical standards, without prejudice to other competitors and harm to society Public welfare and market order under the premise of pursuing their own legitimate interests. However, in real life, accounting fraud is quite common, serious distortion of accounting information, Lantian shares in China’s securities market, silver Guangsha scandal caused tremendous damage to the securities market and the vast majority of investors, the United States Enron, WorldCom, Xerox, Andas letter also broke out a series of financial fraud scandal,