一、经济利益诱惑,相关各方难辞其咎“理性经济人”是经济学的最基本假设之一,亚当·斯密在其《国富论》中对此进行了精彩的阐述:我们桌上的牛奶和面包并非来自于农场主和面包商的恩惠,而是他们追求自身利益的结果。毫无疑问,政府、企业管理当局、会计人员以及注册会计师等各方 First, the temptation of economic interests, all parties concerned blame “rational economic man” is one of the most basic assumptions in economics, Adam Smith in his “Wealth of Nations” in the wonderful exposition: We on the table The milk and bread are not the favors of farmers and breadwathers, but the result of their pursuit of their own interests. There is no doubt that governments, corporate governance authorities, accountants, and CPAs are all parties