我国经济体制由计划经济向市场经济的转变实质上是一场全面的、深刻的社会转型,社会转型既为社会的发展提供了契机,又为社会道德失范的产生提供了养分。在会计领域也同样遇到了经济发展与道德进步“二律悖反”的困惑。近年来,会计界议论较多的会计信息失真问题,会计职业道德与会计人员素质等是最重要原因之一。 The transition from a planned economy to a market economy in our country’s economic structure is essentially an all-round and profound social transformation. Social transformation not only provides an opportunity for the development of society, but also provides nutrients for the generation of social moral anomie. In the field of accounting, we also encountered the puzzles of economic development and moral progress “contradictory ”. In recent years, the accounting profession discussed more accounting information distortion, accounting professional ethics and accounting staff quality is one of the most important reasons.