改革开放以来,我国的经济建设取得了举世瞩目的成就,市场经济充分发展,越来越多的人富裕起来。市场经济的一个基本水准点就是“信用经济”和“契约经济”,经济交往无论是自然人还是法人,均要求诚实守信。诚信,是市场经济正常运行的基础,会计行业,是经济工作的一个中间环节,会计 Since the reform and opening up, China’s economic construction has made remarkable achievements in the world. The market economy has been fully developed and more and more people have become prosperous. One of the basic standards of a market economy is “credit economy” and “contract economy.” Economic contacts, whether natural or legal, require honesty and trustworthiness. Honesty is the basis for the normal operation of a market economy. The accounting profession is an intermediate part of economic work. Accounting