【摘要】 文章从社会文化和市场道德两方面对会计信息失真的原因进行了分析,指出会计信息失真的原因不完全是传统诚信道德的丧失,而是市场经济运行所依赖的诚信道德秩序尚未建立。“诚信危机”反映了制度变迁过程中未改变的非正式制度与改变了的正式制度之间的“紧张”关系。因而,诚信建设的重点在于有效的制度安排。更多还原

【Abstract】 The article analyzes reasons forfraudulent accounting information from culturaland ethical aspects, pointing out that the mainreason is the lack of established ethical standardsinstead of the decay of traditional ethics.Confidence crisis reflects a tense relationshipbetween unchanged informal system and revisedformal system during system transition.Therefore, the confidence retrieval shall focuson an effective system arrangement.更多还原