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会计的基本职能,是通过有效的核算和监督,提供会计信息,为管理者、投资者、债权人以及政府部门改善经营管理、评价财务状况、作出投资决策提供信息服务。在较长的历史时期内,我国的会计行业是靠会计制度和一些行规约束的,但随着社会主义市场经济的深入发展,经济体制呈现出多元化、经济活动也日趋活跃和复杂化,无数会计在各行各业中通过自身的专长为社会作出了特殊贡献。但是,也有那么一些人,法律意识淡薄,经常性地造假帐,伪造、篡改、虚报、瞒报帐务的现象相当严重,有
The basic function of accounting is to provide accounting information through effective accounting and supervision and provide information services to managers, investors, creditors and government departments to improve their operation and management, evaluate the financial status and make investment decisions. In a long historical period, the accounting profession in our country is bound by the accounting system and some rules and regulations. However, with the further development of the socialist market economy, the economic system has diversified and the economic activities have become increasingly active and complicated. Accounting in all walks of life through its own expertise for the community made a special contribution. However, there are also some people who have a weak legal awareness and often falsify their accounts, falsify them, falsify them, make false reports and conceal their accounts. There are