从2001年底开始,美国发生了一系列公司巨额假账丑闻。就像多米诺骨牌一样,一个个大公司接连倒了下去,“假账”成为市场上最流行的一个词。有调查表明,多达三分之一的美国上市企业有盈利报告造假的嫌疑。对普遍存在的会计信息失真现象,我们不能简单归结为会计人员的道德沦丧,会? Since the end of 2001, a series of huge corporate fake scandals have taken place in the United States. Like dominoes, one by one big company fell, “false accounts” become the most popular word on the market. A survey shows that as many as one-third of US listed companies have a suspicious report of fraud. For the ubiquitous phenomenon of accounting information distortion, we can not simply boil down to accountants’ moral decline, will?