目前,会计领域开假发票、做假帐、填假会计报表、写假审计报告等,“做假风”愈刮愈烈,究其原因有如下几点:一是某些单位领导法制观念淡漠,指使会计人员做假帐。“官出数字”、“数字出官”。一些企事业单位的领导为升级评比、报功领赏、置财经法规于不顾,指使财会人员造假帐,搞“厂长成本”、“经理利润”.虚盈实亏,报喜不报忧,财务人员迫于某种压力,只有唯命是从。其结果是企业年年“先进”领导逐步升迁,资产亏空严重,坑了国家,害了企业,肥了个 At present, the accounting field of false invoices, false accounts, fake accounting statements, write-off audit reports, “fake wind” more and more scorching, the reasons for the following points: First, some units lead the legal system of indifference , Accounting staff to make false accounts. “Official figures”, “digital official.” A number of enterprises and institutions for the promotion of appraisal, reward meritorious deeds, financial laws and regulations in disregard, and instructed accounting staff fraud account, engage in “factory director cost”, “manager profit.” The staff forced some pressure, only life is from. As a result, the “progressive” leadership of enterprises gradually escalates every year, resulting in serious asset shortfalls, pitting the country, damaging businesses, and fattening