随着市场经济的日益发展，必然会对我国的现代会计道德观念产生重大影响。人们对会计行为的评价也随之起了很大变化。1999年10月31日，九届全国人大常委会第十二次会议通过的《会计法》，将规范会计行为作为立法宗旨的第一项内容，就是为了稳定和巩固市场经济秩序，促进经济机 With the continuous development of market economy, it will inevitably have a significant impact on the concept of modern accounting ethics in our country. People’s appraisal of accounting behavior has also undergone great changes. On October 31, 1999, the “Accounting Law” passed by the twelfth meeting of the Ninth National People’s Congress Standing Committee adopted the normative accounting act as the first element of its legislative purpose in the interest of stabilizing and consolidating the market economic order and promoting economic