由会计诚信危机引发的思考

Trustworthiness Crisis of Accounting

近年来诚信危机就象一颗挥之不去的毒瘤 ,不断地在会计界各个角落生根、蔓延。它所带来的负面影响不仅殃及国家和广大的投资者 ,而且 ,终有一天它会大白于天下 ,遭世人唾弃。而被利益驱使的注册会计师行业的社会公信力也因协助造假、丧失诚信而被大打折扣。围绕诚信危机的根源及其所造成的危害 ,就如何遏止诚信危机问题提出了自己的一些设想。

In recent years trustworthiness crisis is just like a cancer which is difficult to be driven off, and it continues to spread and takes root everywhere. Its negative influence endangers the nations and large investors. This paper discusses the causes and harm of the trustworthiness, and gives some suggestions about how to hold the trustworthiness crisis back.