会计行业本身的性质决定了所有会计人员必须以诚信为本,操守为重,不做假账,保证会计信息的真实、可靠。但随着市场经济的快速发展,经济关系日趋复杂,会计造假、会计信息失真的现象也越来越严重,虚假的会计信息不仅大大削弱了会计工作为经济管理服务的功能,而且严重干扰了正常的社会经济秩序。 The nature of the accounting profession determines that all accountants must be honesty, ethics, not fake accounts to ensure that accounting information is true and reliable. However, with the rapid development of market economy, economic relations have become more and more complicated, accounting fraud and distortion of accounting information have become more and more serious. False accounting information has not only greatly weakened the function of accounting work in economic management but also severely interfered with the normal Social and economic order.