2001年底以来,美国安然、世通、施乐、墨克制药等一大批大公司会计丑闻接连曝光,诚信危机震撼着美国及国际社会。这些事件涉及的主体众多,主要包括:公司董事、高级管理人员、会计师、律师、市场分析员、会计准则制定者、评估机构、市场监管者,业务伙 Since the end of 2001, a large number of large-scale accounting scandals such as Enron, WorldCom, Xerox, and Mick Pharmaceutical have been exposed in succession. The crisis of good faith shook the United States and the international community. These events involve a wide range of subjects, including directors, senior management, accountants, lawyers, market analysts, accounting standards makers, rating agencies, market regulators, business associates