一、做假帐的根源为什么近几年来做假帐的单位越来越多,金额越来越大呢?笔者认为,产生的主要根源有二:一是社会根源,二是思想根源。社会根源突出表现在党风不正,有法不依,执法不严,违法不究,使那些想搞邪门歪道的人胆子越来越大。思想根源。弄虚作假行为,属于企业领导人指示的,大体有三种情况:一是只为企业利益,不顾国家利益,法纪观念淡薄;二是以权谋私,钻改革的空子,从中捞取资本;三是不懂法,业务生疏。属于会计方面的除了少 First, the root causes of making false accounts Why in recent years to do more and more units of false accounts, the amount of more and more? The author believes that there are two main causes: First, the root causes of society, and second, the source of ideas. The root causes of society are that the party’s style of work is not correct, its laws are not adhered to, its lax enforcement of laws and the law of breach of the law make it more and more courageous for those who want to misdemean themselves. Ideological roots. Fraudulent acts, which are directed by business leaders, generally have three kinds of situations: First, only for the interests of enterprises, ignoring the interests of the country and having a weak legal system and concepts; secondly, exploiting the loopholes in property rights and reform and reforming the economy; Third, they do not understand the law or business rusty. In addition to accounting less than