针对会计信息失真,朱镕基在视察上海国家会计学院时题词的“不做假账”,这是对全国从事会计工作人员的谆谆教训。这一方面表明了国家领导对会计工作的重视,另一方面也说明我国现今会计账簿、会计报表及其它会计资料失真之严重程度。会计信息失真的原因是多方面的,既有宏观法制 In response to the distortion of accounting information, Zhu Rongji’s inscription on instructing the Shanghai National Accounting Institute of “not making false accounts” is a lesson learned from engaging in accounting work across the country. On the one hand, it shows that state leaders pay more attention to accounting work, on the other hand, it also shows the seriousness of the current distortion of accounting books, accounting statements and other accounting materials in our country. Accounting information distortion is due to many reasons, both the macro law