当前,在我国的经济生活中,会计工作秩序混乱、会计人员唯领导意图造假帐、设置“小金库”、提供虚假会计信息的现象十分严重。经济领域的大案要案屡屡发生,给国家造成了巨大的政治经济损失。可以说,会计工作质量的下降,已经影响到我国社会主义市场经济秩序和人们的日常生活,任其发展下去,必将危害我国的改革开放事业。鉴于此,全国人大常务委员会继1993年对 At present, in our country's economic life, the order of accounting work is in chaos, and the accounting staff are the only ones who lead the intention to fake accounts. The phenomenon of providing “small treasuries” and providing false accounting information is very serious. The major cases in the economic field have occurred frequently, causing huge political and economic losses to the country. It can be said that the decline in the quality of accounting work has affected the order of the socialist market economy and the daily life of the people. Letting go of its development will inevitably jeopardize the cause of China's reform and opening up. In view of this, the Standing Committee of the National People's Congress will follow the example of 1993