社会主义市场经济是法制经济和公平竞争经济,每个企事业单位,依照市场经济法则规范运行,接受国家宏观经济政策的指导。市场经济的运行,始终同会计工作紧密联系在一起。会计信息、会计管理是市场经济管理的重要组成部分,但现实会计工作中,部分会计人员,为了企事业单位或企事业单位中个别人的利益,会计造假现象十分严重,造成会计信息失真,侵害了国家利益。 The socialist market economy is a legal economy and a fair competition economy. Each enterprise and institution operates in accordance with the rules of the market economy and is guided by the state’s macroeconomic policies. The operation of the market economy has always been closely linked with the accounting work. Accounting information and accounting management are an important part of market economy management. However, in the actual accounting work, some accountants, in the interest of enterprises, institutions or enterprises and institutions, have a very serious accounting fraud and cause accounting information distortion and infringement The national interest.