近年来,会计造假成为理论界和监管界面临的最棘手的问题。它不仅在中国,而且在国外也比比皆是。特别是监管体系严密的美国发生了安然、世通和施乐等一系列会计舞弊案后,更令世界各国震惊。由于会计舞弊的发生与会计关系“密切”,使得会计人员成为“过街老鼠”。本文想就经理与? In recent years, accounting fraud has become the thorniest issue for theorists and regulators. It is not only in China, but also in foreign countries. In particular, the United States has a series of accounting fraud cases such as Enron, WorldCom and Xerox, which were closely regulated in the United States. It even shocked the countries in the world. Due to the occurrence of accounting fraud and accounting relationship “close”, making accountants become “cross the street mouse.” This article would like to manager?