随着我国市场经济的不断发展,企业对会计工作的职业道德水平的要求也越高。企业的GDP、利润多少,该上缴国家的税金多少等等许多信息,都出自财会人员之手,会计报表数字的真实与否,小到影响到地方财政收入,大到影响到国家宏观决策,计划的安排和整个财政收支,如果是上市公司,还会 With the continuous development of the market economy in our country, enterprises have higher requirements on the professional ethics of accounting work. The GDP of a company, the amount of profits, the amount of tax paid in the country, etc., come from the hands of financial professionals. Whether the figures in the financial statements are true or not affects the local financial revenues so greatly that they affect the country’s macroeconomic policy-making. Arrangements and the entire fiscal revenue and expenditure, if it is a listed company, will be