近几年，会计人为造假、会 计操纵、会计违法违规行为屡见不鲜，如云南的褚时建案、江苏的邓斌案、首钢的周北方案、琼民源事件等，都与会计人有关，是会计人直接参与所导致的。 会计人的心灵，似乎并不异于其他人。因为会计人首先是人，其次才是会计。不同的会计人有不同的动 In recent years, accountants for fraud, accounting manipulation, accounting irregularities are common, such as Chu case of construction in Yunnan Province, Jiangsu Province, Deng Bin case, Shougang Zhoubei program, Qiong Min source incident, are related to the accountant, is the accountant The result of direct participation. The accountant’s mind does not seem to be different from the others. Because accountants are people first, then accountancy. Different accountants have different actions