我国改革开放以后,市场经济得到快速的发展,会计行业也迅速成为一个高薪职业,越来越多的人涌入到这个行业当中。但是近些年发现会计从业人员会用伪造、掩饰等欺诈手段制造虚假信息来谋其利益,这不仅给企业带来重大的损失,还会严重地影响我国的经济发展。所以如何杜绝会计造假,重塑会计行业的诚信已经成为亟需解决的社会问题。 After China’s reform and opening up, the market economy developed rapidly. The accounting industry also quickly became a high-paying profession. More and more people poured into this industry. However, in recent years, it has been found that accounting practitioners use false information such as forgery or disguise to make false information to seek their interests. This not only brings great losses to the enterprises, but also seriously affects the economic development of our country. Therefore, how to put an end to accounting fraud and reshape the integrity of the accounting profession has become an urgent social problem to be solved.