朱镕基总理“不做假账”的指示,也正是新《会计法》的立法宗旨。新《会计法》是确保“不做假账”的有力武器和根本保证,我们必须坚决贯彻好、落实好。为深入贯彻落实《会计法》,在此提出以下几点建议: 1、以内部控制制度建设为重点,建立不做假账的内部制约机制。内部控制是指单位为了保证各项业务活动的有效进行、确保资产的安全完整、防止欺诈和舞弊行为、实现 It is also the legislative purpose of the new Accounting Law that Premier Zhu Rongji’s instructions on “not making false accounts”. The new “Accounting Law” is a powerful weapon and an underlying guarantee for ensuring “no fake accounts.” We must resolutely implement and implement well. In order to thoroughly implement the “Accounting Law”, here are the following suggestions: 1, to focus on building the system of internal control, the establishment of an internal control mechanism not to make false accounts. Internal control refers to the unit in order to ensure the effective conduct of various business activities to ensure the safety and integrity of assets, to prevent fraud and fraud, to achieve