现在做假账的问题，在较完善的股份制法人治理结构下，主要是大股东和高层管理人员的利益驱动而造成的。从美国安然破产到我国国内的银广厦事件，都是由大股东和高层管理人员造成的。这个问题不解决不行。现在监管与过去不同了，现在不仅是政府监管，老百姓也“监管”，对那些 Nowadays, the issue of fake accounting is caused by the interests of major shareholders and top management under the relatively perfect corporate governance structure of joint-stock companies. From the Enron bankruptcy in the United States to the silver Guangsha incident in our country, it was caused by major shareholders and top management. This problem can not be solved. Now the regulation is different from the past, now is not only government regulation, people are also “regulated”, for those