随着经济建设和改革的深入发展,会计工作的重要性已为越来越多的人们所重视。这是个好现象。随着《中华人民共和国会计法》的颁布实施和贯彻执行,从法律上保障了会计人员依法正确行使职权,使会计工作在维护国家财政,财务制度,保护社会主义的公共财产,加强经济管理,提高经济效益中发挥了应有的作用。在当前会计工作不断得到加强的大好形势下,我们还要看到仍然存在着一些值得注意的问题,特别是极少数会计人员由于忽视思想改造和职业道德的修养,经不起考验,经不起金钱的诱惑,走上犯罪道路,成为了会计人员中的败类。据百 With the deepening of economic construction and reform, the importance of accounting has been paid more and more attention by more and more people. This is a good sign. With the promulgation, implementation and implementation of the Accounting Law of the People’s Republic of China, it is legally guaranteed that accountants properly exercise their functions and powers in accordance with the law so that the accounting work plays a significant role in safeguarding the state’s financial and financial systems and protecting socialist public property, strengthening economic management, Improve economic efficiency has played its due role. Under the good situation that the current accounting work is continuously strengthened, we still need to see that there are still some problems worth noting. In particular, very few accounting personnel, unable to stand the test of neglect of ideological reform and professional ethics, The temptation of money, embarked on the road to crime, has become a scum of accountants. According to hundred