目录摘要...................................................................................................................................2一、会计诚信的含义.........................................................................................................3二、会计诚信问题的突出表现..........................................................................................3三、会计造假的表现形式有哪些......................................................................................3（一）企业会计账本的逃税作假 ................................................................................3（二）上市公司的财务信息作假..................................................................................4（三）会计师事务所的审计作假..................................................................................4四、会计造假案例说明.....................................................................................................4五、会计信息失信的原因.................................................................................................5（一）职业道德观念浅薄，法律意识不强..............................................................5（二）市场经济制度不健全，监督力度不够..........................................................5（三）无原则的服从“领导”..................................................................................6（四）造假收益远远大于造假成本..........................................................................6六、会计信息失真的危害.................................................................................................6（一）危害市场经济秩序 .............................................................................................6（二）危害投资者............................................................................................................6（三）危害会计行业，损害会计形象..........................................................................7七、加强会计诚信的措施...........................
