改革开放以来,我国的会计工作有了很大发展,特别是在改革会计核算制度方面,取得了有目共睹的成就。但是近几年来,我国的会计工作也存在秩序混乱、信息失真等问题。许多单位和个人,利用假发票、假帐本、假报表、假审计报告等达到逃避税收、截留财政收入、侵占国有资产、骗取荣誉等非法目的。从“大检查” Since the reform and opening up, great progress has been made in accounting work in our country. In particular, remarkable achievements have been made in reforming the accounting system. However, in recent years, the accounting work in our country also has such problems as order disorder and information distortion. Many units and individuals use false invoices, false books, false statements and false auditing reports to evade taxes, keep financial revenue, seize state-owned assets, and gain illegitimate purposes. From “big check”