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《中华人民共和国会计法》(以下简称《会计法》)颁布实施以来,对规范会计行为、建立和完善社会主义市场经济体制、促进经济发展起到了重要作用。但是,伴随着市场经济的发展,近年来会计信息失真、会计人员职业道德失范现象也日益严重,有些会计人员做假账,出具虚假报告,甚至参与贪污受贿、偷税漏税、挪用公款等经济违法犯罪活动,严重败坏了会计人员的形象,会计人员职业道德已引起社会广泛关注。
Since the promulgation and implementation of the Accounting Law of the People’s Republic of China (hereinafter referred to as “Accounting Law”), it has played an important role in standardizing accounting practices, establishing and improving the socialist market economic system and promoting economic development. However, along with the development of market economy, in recent years, accounting information is distorted and accountants are losing their professional morals. Some accountants do false accounts, issue false reports and even engage in economic crimes such as embezzlement and corruption, tax evasion, misappropriation of public funds, etc. Activities, seriously corrupted the image of accountants, accountants, professional ethics has caused widespread concern in society.