不做假账,一句话惊动了整个会计界,会计信息失真这个久治难愈的顽症从不被人关注的幕后走到台前,而且有愈演愈烈的趋势。在我们对会计学习过程中,只是学会一些方法,掌握一整套指导工作的理论,可是当真正落实到实际工作中时,我们当中又有多少会计因为种种原因失去了原则和立场。实际上,会计信息失真的状况尚未从根本上得到遏制,有必要随着形势的不断变化而不断研究防范对策。 Do not make false accounts, a sentence alarmed the entire accounting profession, distortion of accounting information, the long course of refractory chronic disease never been behind the scenes came to the stage, but also intensified trend. In our process of studying accounting, we only learn some methods and master a whole set of theories that guide our work. However, how many of our accountants have lost their principles and positions for various reasons when they are actually put into practical work. In fact, the distortion of accounting information has not yet been fundamentally deterred, and it is necessary to continuously study countermeasures as the situation changes.