在社会主义市场经济条件下,企业的一切经营活动都离不开市场,而会计作为一种经济管理活动自然也不例外。既然有市场,就有假冒伪劣产品,就像社会永远也有抓不净的罪犯和盗贼一样,从此角度讲,会计作为市场活动的一份子,出现如此众多的虚假产品似乎也就不足为奇了。在此,笔者从虚 Under the conditions of a socialist market economy, all business activities of enterprises can not be separated from the market. Accounting as an economic management activity is no exception. Since there is a market, there are fake and shoddy products, just as social criminals and thieves are always arrested. From this point of view, it is not surprising that accounting is a part of market activity and so many fake products appear. In this, the author from the virtual