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改革开放以来,我们一直在努力建设一个完善的社会主义市场,以使我国的经济建设能够健康稳定的发展下去。时至今日,在我国经济飞速发展的同时,我们却不得不面对这样一个沉重的话题,那就是“造假”。造假之事,不分中外,古来有之。而我国股市发生的一系列造假事件,尤其是美国安然公司轰然倒塌,世通公司90多亿元的虚假赢利,更是将“会计造假”问题推向前沿,使会计人员成为众矢之的。那么究竟如何治理会计造假?不妨听听会计人员的意见:
Since the reform and opening up, we have been working hard to build a sound socialist market so that our economy can develop healthily and steadily. Today, with the rapid economic development in our country, we have to face such a heavy topic that “fraud.” False things, regardless of China and foreign countries, ancient times. However, a series of counterfeiting events occurred in China’s stock market, especially the collapse of Enron in the United States. The fictitious profits of more than 9 billion U.S. dollars from WorldCom are even pushed the accounting fraud issue to the forefront and acted as a target of public criticism. So how to manage accounting fraud? May wish to listen to the views of accounting staff: