某报载:“一个从业十余年,先后在国内国企、股份公司和私营企业工作过的资深会计,竟然找不到一家不做假账的企业”。这使得其迷惘、困惑,发出了“社会需要做假账”的喟叹。此文让人悚然。看来我们不能仅仅满足于从纯理论的角度去讨论会计诚信,更需要从诚信文化的视角,对会计诚信进行一番新的解读。 A newspaper said: “A practitioner for more than ten years, successively in the domestic state-owned enterprises, joint-stock companies and private-owned senior accountants worked, could not find a company that does not make false accounts.” This makes it confused, confused, issued a “social need to do false accounts” sigh. This article makes people creepy. It seems that we can not just be satisfied with accounting theory from a purely theoretical point of view, but also from the perspective of integrity culture, a new interpretation of the integrity of accounting.