最近几年来,随着我国改革开放的不断深入和发展,经济领域里的会计资料失真、作假等违法违纪现象时有发生,如会计从业人员利用职务、工作之便贪污受贿,为公司企业上市、融资贷款等目的制造假账骗取监管部门的信任,违规操作造成重大经济损失等,(国外也出现了类似问题,最典型的案例莫过于英国巴林银行倒闭事件、美国安然事件)。财务中出现的这些问题,引起了人们广泛关注,并对会计诚信提出了质疑。究其原因,是少数会计人员以及有关管理人员无视国家财经法纪,无丝毫职业道德观念,全因个人、甚至单位的利益所驱动。应该说,绝大多数的会计从业人员是好样的,他们在自己的岗位上兢兢业业、默默无闻地工作着,他们坚持原则顶住来自各方的压力,为保全国有资产、为部门、单位、企业的经济秩序的稳定正常运行起 In recent years, along with the continuous deepening and development of China’s reform and opening up, accounting information in the economic field is distorted and illegally broken occasionally. Such as accounting practitioners use their positions and work to embezzle bribes, Financing loans and other purposes to create fake accounts to fool the trust of regulatory authorities, illegal operations cause significant economic losses, etc. (similar problems have emerged abroad, the most typical case than the failure of the Bank of England Bank of Bahrain, the United States Enron case). These problems appeared in the finance, aroused widespread concern, and questioned the accounting integrity. The reason is that a small number of accounting personnel and management personnel ignore the national financial laws and regulations, without any professional ethics, all driven by the interests of individuals and even units. Should be said that the vast majority of accounting professionals are good, they work hard in their own posts, obscurity to work with, they adhere to the principle to withstand pressure from all parties, in order to preserve the state-owned assets for the departments, units, enterprises The stability of the economic order from the normal operation