在商品经济社会中,腐敗现象大多直接或间接地与货币有关。因此,以货币为主要量度的会计对经济活动所具有的反映和监督职能,决定了财会人员在廉政建设中举足轻重的地位。但是,由于现行政治经济体制还不完善,财会人员在抵制和反对腐败的斗争中面临着一系列的难点。解开这些难点,无疑将有助于他们发挥作用,促进廉政建设。作用——举足轻重众所周知,腐败现象与货币有着千丝万缕的联系。例如,从触犯刑律的贪污挪用、中饱私囊到屡禁 In a commodity economy, corruption is mostly directly or indirectly related to money. Therefore, accounting and monetary supervision as the main measure of economic activity have decided that accounting personnel play a decisive role in the building of an honest and clean government. However, as the current political and economic system is still not perfect, financial and accounting personnel face a series of difficulties in the struggle against and against corruption. Solving these difficulties will no doubt help them to play a role in promoting the building of an honest and clean government. Role - Important As we all know, corruption and the currency are inextricably linked. For example, embezzlement from embezzlement of the criminal law has been repeatedly banned