歷史上出現(xiàn)了很多由于公司管理當(dāng)局的虛報(bào)會(huì)計(jì)信息而使公司的股東、債權(quán)人等遭受巨大損失的事件，如十八世紀(jì)發(fā)生在英國(guó)的著名的“南海泡沫公司”事件。到本世紀(jì)最著名也是最極端的例子便是本世紀(jì)三十年代的世界經(jīng)濟(jì)大蕭條和金融市場(chǎng)的崩潰。那時(shí)候，大多數(shù)經(jīng)濟(jì)發(fā)達(dá)國(guó)家都陷入經(jīng)濟(jì)危機(jī)，公司紛紛破產(chǎn)倒閉，股票和債券在證券市場(chǎng)上被大量拋售，工人失業(yè)，成千上萬(wàn)的股東和債權(quán)人蒙受巨額損失。造成此種局面的原因是多方面的。但“松散的會(huì)計(jì)實(shí)務(wù)是1929年市場(chǎng)崩潰和蕭條的重要原因之一”（查特菲爾德，1977）。

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There are many events in which the stockholders and creditors suffered from great loss due to the false accounting report of management level in history。One of them was the well-known "South Sea Bubble"that took place in 18th century in England。By this century the most notorious and extreme one was the Great Depression correlated with the collapse of financial market in 1930s,when most developed countries fell into the depression。Large numbers of companies went bankrupt,people scrambled to undersell their stocks and bonds,workers were out of job,and millions of stockholders and creditors suffered from heavy loss。The situation was associated with many factors。However,"One of the most significant explanations to the market collapse and depression in 1929 should be the loose accounting practices"(Chatfield,1977)*“本世紀(jì)“顯然是指20世紀(jì)，應(yīng)根據(jù)實(shí)際需要作一些調(diào)整。* 無(wú)法查到引文的原文，只能提供一下它的出處：Michael Chatfield，A History of Accounting Thought，New York,1977有興趣可以查一下。