会计行业作为市场经济活动中的一项重要职业,主要提供会计信息或鉴证服务,其服务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。2003年3月财政部专门就会计职业道德教育下发了《财政部关于开展会计职业道德宣传教育工作的通知》,要求加强会计职 As an important occupation in the market economic activities, the accounting profession mainly provides accounting information or forensic services. How its service quality directly affects the interests of managers, investors and the public, thereby affecting the entire social and economic order. In March 2003, the Ministry of Finance specially issued the “Notice on Carrying out Publicity and Education of Accounting Professional Ethics” issued by the Ministry of Finance on the accounting professional ethics education, calling for strengthening the accounting profession