古老的中国被誉为文明礼仪诚信之邦,而国人也一直以此为荣。随着时代的变迁,社会的进步,今日的中国已发生了重要的变革。然而,随着物质与科技的不断发展前进,违背诚实守信之礼节的事情却越来越多的发生,且业已相当严峻。商业活动中的欺诈赖账,偷税漏税,制假贩假,盗版侵权等现象比比皆是。在会计工作中,失信的现象也非常 The ancient China is reputed as the state of civilization and ceremonies, and the people of China have always been proud of it. With the changes of the times and the progress of society, important changes have taken place in China today. However, with the constant development of material and science and technology, more and more violations of the honest and trustworthy etiquette have taken place and are already quite severe. Lack of fraud in business activities, tax evasion, fraud, counterfeiting and other phenomena abound. In the accounting work, the phenomenon of dishonesty is also very