朱镕基总理一再告诫我们,不做假账。笔者认为,治理会计造假的关键,是强化会计内控制度建设。一、审批控制制度。应坚持财务审批“一支笔”制度。包括审批权限、审批程序、审批责任等内容。这项制度是对领导决策事项合理性的 Premier Zhu Rongji repeatedly warned us not to make false accounts. The author believes that the key to accounting fraud is to strengthen the accounting system of internal control. First, the approval control system. Should adhere to the financial approval “a pen ” system. Including examination and approval authority, examination and approval procedures, examination and approval responsibilities and so on. This system is reasonable for leading decision-making matters