随着我国改革开放的不断深入和市场经济体制的逐步完善,会计工作在整个经济工作中的基础性地位和作用显得愈发重要,特别是我国加入WTO之后,会计工作迎来了前所未有的发展机遇,同时也面临着巨大的挑战。近几年来,党和国家领导人多次对会计工作做出重要指示,特别是朱镕基总理,在视察国家会计学院时对会计工作提出了“诚信为本、操守为重、坚持准则、不做假账”的基本要求。“不作假账”对于任何一名会计从业者来说,都是最基本的要求,《企业会计制度》关于会计核算基本原则的第一条指出:“会计核算应当以实际发生的交易或事项为依据,如实反映企业的财务状况经营成果和现金流量。”即会计核算的真实性(客观性),该原则是会计核算工作和会计信息的基本质量要求。然而,在现实的会计实际中会计造假已成为十分严峻的问题,而且在这方面国际国 With the deepening of China’s reform and opening up and gradual improvement of the market economy system, the fundamental role and role of accounting in the entire economic work have become increasingly important. Especially after China’s accession to the WTO, the accounting work has ushered in unprecedented opportunities for development , But also faces a huge challenge. In recent years, the party and state leaders have repeatedly made important instructions on the accounting work. In particular, Premier Zhu Rongji, in his inspection of the National Accounting Institute, put forward the principle of “integrity-based, ethics-based, adherence to norms, and failure to do Fake account ”the basic requirements. “No fake account ” is the most basic requirement for any accounting practitioner. The first part of the “Accounting System for Business Enterprises” on the basic accounting principles states: “Accounting should be based on actual transactions Or facts, accurately reflect the business status and cash flow of the company’s financial affairs. ”That is, the authenticity of accounting (objectivity), which is the basic quality requirements of accounting and accounting information. However, accounting fraud in the real accounting practice has become a very serious problem, and in this regard, the international countries