在市场经济条件下，会计工作和会计行为不仅是企业经营管理的一部分，它关系到投资人、债权人以及与企业有经济往来的其他人的利益，而且还是国家进行社会经济管理的重要基础，其所产生的会计信息的准确性和真实性，对国家宏观经济调控有着直接影响，甚至关系到整个社会经济的 Under the condition of market economy, accounting work and accounting behavior are not only part of the operation and management of an enterprise, but also affect the interests of investors, creditors and other people who have economic relations with the enterprise. They are also the important basis for the state to carry out social and economic management. The accuracy and authenticity of the accounting information generated have a direct impact on the macroeconomic regulation and control of the country and even the entire social and economic