随着会计事业的发展和壮大,存在的问题也层出不穷,可以说会计发展的每一个阶段都充满了会计的错弊。尤其近几年来,无论是国际还是国内,会计信息失真的现象日益严重。因此,财政部不断加大会计监督力度,逐步强化全社会的会计诚信意识。连续不断的财务不当行为,导致了对企业财务报 With the development and expansion of the accounting profession, the existing problems emerge in an endless stream. It can be said that every stage of the accounting development is full of accounting mistakes. In recent years, the distortion of accounting information is worsening both in the international and domestic markets. Therefore, the Ministry of Finance has continuously stepped up the supervision of accounting and gradually strengthened the awareness of accounting integrity in the whole society. Continuous financial misconduct led to the financial report