党的十三届三中全会确定了治理经济环境、整顿经济秩序、全面深化改革的指导方针,这将贯穿于今后一段时间各个领域的工作中。近几年,在财务管理和会计核算中,由于客观和主观的多种因素,一些单位和部门出现了编造“假帐”的问题。这些“假 The Third Plenary Session of the 13th Central Committee of the Party has set forth the guidelines for governing the economic environment, rectifying the economic order and deepening the reform in an all-round way, which will permeate all fields of work for some time to come. In recent years, in the fields of financial management and accounting, some units and departments faced the problem of fabricating ”false accounts“ due to various factors, objectively and subjectively. These ”fake