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党的十八届三中全会明确指出要建设统一开放、竞争有序的市场体系,要使市场在资源配置中起决定性作用。在当下,社会主义市场经济在发展中越来越重要,各个行业之间的竞争也渐渐的变成白热化,这也是适宜了社会发展的需要各个行业不断改革创新来适宜新的发展潮流。会计行业目前还存在信息失真等问题,虽然国家从未放松对会计从业人员的职业道德监察力度,但并没有从根本上解决问题本质。所
The Third Plenary Session of the 18th CPC Central Committee clearly pointed out that it is necessary to establish a unified, open and competitive market system so that the market plays a decisive role in the allocation of resources. At present, the socialist market economy is becoming more and more important in its development. The competition among various industries has also gradually become intense. This is also suitable for the needs of social development. It is imperative for all industries to constantly reform and innovate to adapt to the new development trend. At present, the accounting profession still has problems such as information distortion. Although the state has never relaxed the professional ethics supervision over accounting practitioners, it has not fundamentally solved the essence of the problem. The