随着经济体制改革的不断深入,多种经济形式异军突起。会计在经济社会生活中的任务更加艰巨。为了提高会计人员的业务素质、职业道德和管理水平,国家重新修订了《会计法》,统一了会计制度,发布了《内部会计控制规范》。但由于会计人员素质的差异,道德水准不一,导致会计核算质量? With the continuous deepening of the reform of the economic system, a variety of economic forms have sprung up everywhere. The task of accounting in economic and social life is more arduous. In order to improve the professional quality of accountants, professional ethics and management level, the state revises the Accounting Law, unifies the accounting system, and promulgates the “Standard for Internal Accounting Control.” However, due to differences in the quality of accounting personnel, moral standards vary, leading to accounting quality?