社会经济越发展,会计越重要,会计信息越来越被广大投资者、债权人、企业管理当局等会计信息使用者所重视,成为政府部门进行宏观决策的重要依据。财政部会计信息质量抽查公告显示如:会计法制观念淡薄,违法干预会计工作,授意、指使、强令篡改会计数据,假造凭证、账表进行假审计、 The more socio-economic development, accounting, the more important, accounting information is more and more investors, creditors, business management and other accounting information users attach importance to become an important basis for government departments to make macro decisions. Ministry of Finance announced the spot checks on the quality of accounting information, such as: the concept of accounting legal system weak, illegal intervention in accounting work, empowerment, instructed, forced to tamper with accounting data, fabricated vouchers,