我国现阶段,会计假帐几乎遍布各个领域、各个部门。我经过实践体会和理论思考,认为在国有企业的内、外两个环境里,都存在者形成假帐的基础或根源。试分述如下:一、会计工作的内部环境现代企业内部现行的组织制度,无法控制管理层在经济上的违法乱纪行为,会计人员也因其主观、客观因素,不能、也无法进行抵制。这是产生会计假帐的最根本的原因。其一,国有企业的所有者根据宪法规定,应该是全体人民,这一笼统的概念在实现过程中,是通过层层的委 At this stage in our country, accounting fake accounts cover almost every field and department. Through practical experience and theoretical thinking, I think that in both the internal and external environment of state-owned enterprises, there are those who form the basis or root of false accounting. The breakdown is as follows: I. The Internal Environment of Accounting Work The current organizational system in modern enterprises can not control the management’s illegal behavior in the economy. Accountants also can not and can not resist because of their subjective and objective factors. This is the most fundamental reason for accounting fraud. First, the owners of state-owned enterprises should, according to the Constitution, be all the people. This general concept is implemented through layers of committees