今年４月１６日，朱基总理在视察上海国家会计学院时提出了“不做假账”的重要指示。“不做假账”的重要指示针对性强，抓住了整顿和规范市场经济的热点、难点问题，是政府和企业及经济各界普遍关心的问题，是贯彻《会计法》，切实整顿和规范会计秩序的重要行动指南。笔者认为 On April 16 this year, Premier Zhu Rongji made an important instruction on “not making a false account” during his visit to Shanghai National Accounting Institute. The important instructions on “not making false accounts” are highly targeted and seize the hot and difficult issues of rectifying and standardizing the market economy. They are issues of general concern to the government and enterprises and various sectors of the economy. They are implementing the Accounting Law and earnestly rectifying and standardizing An important guide to accounting. the author thinks