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近年来,被称为“世界通用的商业语言”的会计行业遭受了前所未有的诚信危机。从中国的麦科特、郑百文、蓝田股份到美国的安然、世通、施乐、百时美施宝贵,再到日本的 Orix、意大利的帕玛拉特,会计造假就像多米诺骨牌,接连不断地倒塌。这不仅使世界会计职业界震惊,更引起全社会对会计诚信问题的关注。会计诚信的缺失对整个会计行业而言是灾难性的,如何挽救岌岌可危的会计诚信是一个迫切需要解决的现实问题,也是一个世界性的问题。
In recent years, the accounting profession known as the “world-wide business language” has suffered an unprecedented crisis of honesty. From China’s McCourt, Cheng Baiwen, Lantian shares to the United States Enron, WorldCom, Xerox, Bristol-Myers precious, to Japan’s Orix, Italy’s Parmalat, accounting fraud is like dominoes, after another collapse. This not only shocked the accounting profession in the world, but also aroused the concern of the entire society on the issue of accounting integrity. The lack of accounting integrity is disastrous for the entire accounting profession. How to save the precarious accounting integrity is an urgent problem to be solved and a worldwide problem.