ion and perfection can not pleted at one stroke. The deep-rooted concept and the set-type thought can not be changed at right time. To be strong enough to face the uncertainty isa long way to go. What we need to do is to change the values of accounting step by step, finally to make the managers and the accountants to recognize the folly of the intentional overstatement and the deliberate underestimation. Especially as China's CPA they should take the leading roles , stick to their professional ethics , Such as: integrity, independence, objectivity and impartiality , petence and should be focused, confidential, good professional conduct . If this tentative plan e true, I am convinced that the atmosphere and the environment of accounting will be more flexible----enough to face the risk, more
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