会计工作是经济的基础,世界经济迅猛的发展,使会计工作显得尤为重要。会计信息对决策者的决策起着决定性的作用,所以会计信息真实与有效性对决策的发展有着巨大的作用,直接影响着企业、国家与社会公众的经济利益。因此,从事会计工作的人员承载着广泛的社会责任。为了能够正确的引导社会各界对会计信息的使用,会计人员必须坚持以诚信为本,有原则有立场有信念,不为私利多动摇。但是,现在社会中仍然存在着一些会计人员,他们只为自己的私利 Accounting work is the foundation of economy. The rapid development of the world economy makes accounting work even more important. Accounting information plays a decisive role in decision makers’ decisions. Therefore, the authenticity and validity of accounting information play a huge role in the development of decision making, which directly affects the economic interests of enterprises, the state and the public. Therefore, the personnel engaged in accounting carry a wide range of social responsibilities. In order to correctly guide the use of accounting information by all walks of life in the community, accountants must adhere to the principle of honesty and credit, and they should always be faithful in their positions and unswervingly shake their own interests. However, there are still some accountants in society now, who are only for their own self-interest