现代经济飞速发展,企业决策者、投资者、债权人等一系列利益相关者对会计信息越来越重视,会计信息的质量直接影响到利益相关者做出的决策。但是,在会计工作中却呈现出形形色色违反会计职业道德的问题,甚至愈演愈烈。这种现象已经干扰了社会的正常经营秩序,给各利益相关者及社会带来了严重的损失。 With the rapid development of modern economy, a series of stakeholders including business decision-makers, investors and creditors pay more and more attention to accounting information, and the quality of accounting information directly affects the decisions made by stakeholders. However, in the accounting work, it has all kinds of problems that violate accounting professional ethics, and even intensified. This phenomenon has disrupted the normal operation of society and caused serious losses to all stakeholders and society.