诚信在人类经济生活中发挥着如此重要的作用,以至于民商法当中把它喻之为“帝王条款”。诚信机制就是促成人们在社会行为活动中诚实、守信,善意地行使权利和履行义务的机制,此外,它还“要求民事主体在民事活动中维持双方利益的平衡,以及当事人利益与社会利益平衡的立法者意志”。在人们对公司的财务舞弊和会计造假丑闻十分敏感,并往往不自觉地把责任推到了普通的会计人员头上,而会计到底惹谁了?应该看到这是整个社会的诚信危机。信息扭曲导致市场信誉机制受到严重挫败,由此引发虚拟的经济危机,进而错误地配置经济(剩余)资源,并压迫实体经济走向衰退。现代治理的重大 Honesty plays such an important role in the economic life of mankind that it is called “imperial clauses” in civil and commercial law. Honesty mechanism is to promote people in the social behavior activities honest, trustworthy, goodwill to exercise their rights and perform their obligations mechanism, in addition, it also “civil subjects in civil activities to maintain the balance of interests and the interests of both parties and social interests balance The legislator will ”. People are very sensitive to the company’s financial fraud and accounting fraud scandal, and often unconsciously pushed the responsibility to the general accountants head, and accounting in the end provoke who? It should be seen that this is the integrity of the crisis in society. The distorted information led to a serious setback in the market credibility mechanism, which led to a virtual economic crisis, which in turn misallocated the economy (surplus) resources and forced the real economy into a recession. The importance of modern governance