会计厂作秩序混乱，会计领域中假帐、假报表、假审计报告时有出现，违法违纪现象屡禁不止，一直是近年来困扰我国经济下作的一大难题。尽管国家采取了许多整顿措施，但收效并不十分理想。究其原因，主要在于对会计人员的会计行为约义失灵，这是因为失真的会计信息、假的会识产 Accounting firms are in chaos of order. False accounts, false statements and false accounting reports have appeared in accounting fields. The phenomenon of law and discipline has been repeatedly banned and has been a major problem plaguing the Chinese economy in recent years. Although the country has adopted many rectification measures, its effect is not very satisfactory. The reason is mainly due to accounting personnel accounting behavior failure, this is because the distortion of accounting information, false knowledge