近些年来，会计作假问题越来越严重，实际上已成为了一种普遍的社会现象。假账、假报表、假成本、假利润、假亏损等虚假会计信息的大量出现，使人们对会计工作已逐渐丧失了应有的信任，公平竞争成了一句空话，社会主义市场经济建设受到了严重的阻碍。这种现象的出现，固然是多 In recent years, the problem of accounting fraud has become more and more serious and has actually become a common social phenomenon. Fake accounting, false statements, fake costs, fake profits, false losses and other false accounting information appear in large numbers, people have gradually lost their trust in accounting work. Fair competition has become an empty talk. The socialist market economy has been affected Serious obstacles. The emergence of this phenomenon, of course, is more