近年来,发生在国内外的大公司财务欺诈案,使会计面临“诚信危机”的挑战。会计诚信问题不单是经济转轨国家或发展中国家特有的现象,也存在于发达的市场经济国家,可以说是市场经济的产物。由于国际间经济合作的强化和经济关系的复杂性,会计信息的真实与否直接关系到国内外经济合作的成败、关系到国家经济政策的科学制定。因 In recent years, the financial fraud cases of large companies at home and abroad have made accounting face the challenge of “good faith crisis.” The issue of accounting integrity is not only a peculiar phenomenon of an economy transition country or a developing country, but also exists in a developed market economy country and can be said to be a product of a market economy. Due to the intensification of international economic cooperation and the complexity of economic relations, the trueness of accounting information is directly related to the success or failure of economic cooperation both at home and abroad, and is related to the scientific formulation of national economic policies. because