自1985年《中华人民共和国会计法》颁布实施以来,我国的会计工作紧紧围绕着经济建设这个中心,为改革开放和发展有计划的商品经济服务,工作面貌发生了较大的变化,会计工作在加强经济管理,提高经济效益中的作用也越来越大。但是,这几年税收、财务、物价大检查和审计的结果都表明违纪金额一年比一年大,请客送礼、偷税 Since the enactment of the Accounting Law of the People’s Republic of China in 1985, China’s accounting work closely centers on the center of economic construction. Major changes have taken place in the face of reform and opening up and the development of a planned commodity economy. Accounting work In strengthening economic management, improve economic efficiency in the role of more and more. However, in recent years, the results of taxation, finance, price inspections and auditing all show that the amount of disciplinary offense is getting bigger and bigger year after year. Guests are invited to give gifts and tax evasion