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按照党中央、国务院的部署,近年来整顿会计工作秩序取得了重大进展,会计造假得到了应有的打击和有效制止,会计工作秩序大有好转。但在社会主义市场经济发展过程中,由于受各方面利益的驱动,会计工作秩序混乱、会计造假手段也在不断花样翻新;会计信息失真问题,在有些行业和单位还相当严重。整顿会计工作秩序,打击会计领域犯罪,提高会计工作质量,将是一项长期任务,需进一步健全法制和进行全社会的综合治理。
In accordance with the arrangements made by the Central Party Committee and the State Council, significant progress has been made in rectifying the accounting work order in recent years. Accounting fraud has been effectively hit and effectively stopped and the order of accounting work has greatly improved. However, in the course of developing the socialist market economy, due to the impetus of various interests, the order of accounting work is chaotic and accounting fraud measures are constantly being retrofitted. The distortion of accounting information is still quite serious in some industries and units. It will be a long-term task to rectify the accounting work order, crack down on crimes in the accounting field, and improve the quality of accounting work. We need to further improve the legal system and conduct a comprehensive administration of the entire society.