会计工作是一项重要的社会经济管理活动。从我国50多年的经济发展历程中,不难看出,经济越发展,会计工作越重要。会计人员所提供的财务信息已成为企业管理者、投资者、债权人乃至政府主管部门加强经营管理、做出投资决策、评价财务状况和指导发展方向的重要依据。 然而,近年来,随着市场经济的迅速发展,会计工作中编造虚假会计信息、设置账外账、转移国有资 Accounting work is an important social and economic management activities. From the more than 50 years of economic development in our country, it is not hard to see that the more the economy develops, the more important is the accounting work. The financial information provided by accounting personnel has become an important basis for managers, investors, creditors and even government departments to strengthen their management, make investment decisions, evaluate the financial status and guide the development. However, in recent years, with the rapid development of market economy, false accountant information has been fabricated in accounting work,