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朱镕基总理在上海国家会计学院视察时,为该学院题写了“不做假账”的校训。“不做假账”,简明易懂;内涵丰富,体现了《会计法》的本质特征。在当前会计信息失真、腐败之风猖獗的情况下,“不做假账”的告诫,切中时弊,掷地有声。其落点,远远超出会计范畴,而具有普遍的社会意义。朱总理指出:现在经济生活中的一个突出问题,就是不少会计师事务所和会计人员造假账,出具虚假财务报告。许多贪污受贿、偷税漏税、挪用公款等经济违法犯罪活动,以及大量腐败现象,几乎
During his visit to Shanghai National Accounting Institute, Premier Zhu Rongji wrote the school motto “Do not Fake Account”. “Do not do fake accounts,” concise and easy to understand; rich in content, reflects the “accounting law” of the essential characteristics. In the current accounting information is distorted, the rampant corruption of the situation, “do not fake accounts,” the warning, cut the current shortcomings, throwing their voices. Its placement, far beyond the accounting category, but has universal social significance. Zhu pointed out: Now a prominent issue in economic life is that many accounting firms and accounting staff make fake accounts and issue false financial reports. Many corruption and bribery, tax evasion, misappropriation of public funds and other economic crimes, as well as a large number of corruption, almost