With the uninterrupted development of the socialist market economy, there are many phenomena such as mendacious accounting information and false account in the accounting practice.

• 在我国从计划经济向市场经济转轨过程中 ,会计工作领域出现了假账泛滥、会计信息失真等诸多问题 ,不仅影响了会计资料的可信度 ,更严重危害了社会经济秩序。