以诚信为本,大力加强会计制度建设,努力提高财会人员的思想业务素质,是市场经济条件下确保会计信息真实、完整的重要保证。从我国的“琼民源”、“银广夏”等上市公司会计造假事件的陆续发生,到美国安然公司的倒闭、世界通信公司出现会计丑闻,这使得人们比任何时候都更加关注“ In good faith-based, vigorously strengthen the accounting system, and strive to improve the ideological and operational quality accounting personnel, under the conditions of a market economy to ensure that the accounting information is an important and complete guarantee. From the successive occurrences of accounting fraud in listed companies such as “Qiong Min Yuan” and “Yin Guang Xia” in our country to the collapse of Enron in the United States, accounting scandals in the world communications companies make people pay more attention than ever to "