论文部分内容阅读
朱镕基总理在去年4月16日视察上海国家会计学院时提出:“不做假账是每个会计人员最基本的职业道德和行为准则……这是加强财经法纪和监管工作的基础,也是当前整顿和规范市场经济秩序的迫切要求”。当前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,几乎都与财会人员做假账分不开,这已经成为严重危害市场经济秩序的一个“毒瘤”。
When visiting Shanghai National Accounting Institute on April 16 last year, Premier Zhu Rongji pointed out: “Failure to make fake accounts is the most basic code of professional ethics and code of conduct for every accountant ... This is the basis for strengthening financial and economic laws and regulations and the current rectification work. And the urgent requirement of regulating the order of the market economy. ” A prominent issue in the current economic life is that many accounting firms and accounting staff make false accounts and issue false financial reports. Many corruption and bribery, tax evasion, misappropriation of public funds and other economic crimes and criminality, as well as a large number of corruption, are almost always accounted for by financial accountants, which have become a “cancer” that seriously endangers the order of the market economy.