朱镕基总理在2001年4月16日和10月29日分别视察上海、北京国家会计学院时,提出“不做假账”的校训。这是对会计界提出的深切要求和期望。同时,“不做假账”是江总书记提出“依法治国,以德治国”的内在需要,是保证会计工作充满生命力的重要基础,是考核每一个会计人员基本素质和职业道德的水准。其意义深远,值得我们认真学习和深刻领会。为此,笔者以“不做假账”为题,浅谈一下假账的危害性和遏制假 When Premier Zhu Rongji inspected Shanghai and Beijing National Accounting Institute respectively on April 16 and October 29, 2001, he proposed a school motto of “not making false accounts.” This is a deep demand and expectation on the accountancy profession. At the same time, “not making false accounts” is the inherent need of General Secretary Jiang put forward the principle of “administering the country according to law and governing the country according to the law.” It is an important basis for guaranteeing that accounting works are full of vitality. It is an examination of the basic qualifications and professional ethics of every accountant. The standard. Its far-reaching significance, we should seriously study and profound understanding. To this end, the author to “not fake account ” as a title, talk about the dangers of fake books and curb false