在发展社会主义市场经济的条件下，党风廉政建设和反腐败斗争有其新的特点和规律。一些违纪违法分子利用财务帐目造假帐、报假数、开假票据、设“小金库”私分滥发等，不择手段地侵吞国家和集体资财，进行严重的经济犯罪活动。因此，是否具备必要的会计专业知识，是能否顺利查 Under the conditions of developing a socialist market economy, the building of a clean government and the fight against corruption have their new characteristics and laws. Some law-breaking and violating criminals have used financial accounts to fake accounts, reported false numbers, opened counterfeit bills, set up “small treasuries” and distributed unscrupulously privately, so as to embezzle state and collective assets by unscrupulously and carry out serious economic crimes. Therefore, whether or not the necessary accounting expertise is available can be smoothly checked