随着经济全球化进程的加快,社会经济活动日益复杂化,会计从业人员作为提供主要会计信息和鉴证服务者,其工作质量如何直接影响着经营者、投资人和社会公众的利益,进而影响整个社会经济秩序。而近几年来屡屡发生的会计造假事件,使会计行业陷入严重的社会信任危机,会计职业道德倍受争议。 With the acceleration of the economic globalization and the increasingly complicated social and economic activities, how the quality of the work of accounting practitioners, as the major accounting information and forensic service providers, directly affects the interests of managers, investors and the general public affects the whole Social and economic order. In recent years, many accounting frauds have caused the accounting profession to fall into a serious crisis of social trust, and the accounting professional ethics have been disputed.