国务院前总理朱 基同志曾为国家会计学院作了“诚信为本,操守为重,坚持准则,不做假账”的题词。这个题词某种意义上说是对当今会计领域不遵守会计准则、假账泛滥,表现出深深的忧虑。窃以为会计从业人员本身未必想做假账,做假账也有诸多原因。如制度本身存在缺憾,为了生存会计 Former State Premier Zhu Jilian made the inscription for the National Accounting Institute on the basis of “honesty, integrity, adherence to guidelines and not making false accounts.” In a sense, this inscription shows deep concern about the non-compliance of accounting standards in today’s accounting field and the proliferation of fake accounts. Stealing accounting practitioners do not necessarily want to do their own fake accounts, fake accounts, there are many reasons. Such as the system itself, there are shortcomings, in order to survive accounting