国务院在《关于整顿会计工作秩序进一步提高会计工作质量的通知》中指出:“当前,违反财经纪律的问题突出,严重干扰了经济发展和改革的顺利进行,助长了腐败行为”。财经领域的绝大多数违法乱纪之所以给国家、企业单位造成经济损失,几乎都与会计监督失职有关,而某些会计人员伪造凭单、帐外设帐、行业犯罪以及任意篡改帐目和随意调节损益的职业异常行为,则表 In the “Circular on Rectifying the Order of Accounting Work to Further Improve the Quality of Accounting Work”, the State Council pointed out: “At present, the problems that violate the discipline of finance and economics have become prominent and have seriously interfered with the economic development and the smooth progress of the reform, which has contributed to the corrupt behavior.” The vast majority of illegal business in the financial sector caused economic losses to the state and business units, almost all related to accounting oversight and dereliction of duty, and some accountants forged vouchers, ledger accounts, industry crimes and arbitrarily tampered with accounts and random Occupational abnormalities to adjust profit and loss behavior, the table