今日之中国社会失信现象极为广泛,诚信问题相当严峻,商品信用关系混乱无章,诚信危机成为严重的社会问题。欺诈赖账、偷税漏税、盗版侵权、制假贩假屡见不鲜。会计假账非常普遍,会计信息严重失真。中国证券市场连续不断的深原野、琼民源、鄂猴王、郑百文、银广夏、黎明股份等事件,对证券市场和投资者造成巨大伤害,给国家和人民造成重大损失,同时也给注册会计师行业和自身招致灾难。以上这些问题极大影响了国民经济的持续、稳定、协调发展,已经成为阻拦我国市场经济顺利发展的巨大障碍。鉴于此,朱镕基总理于2001年4月16日在视察上海国家会计学院时,挥毫为该院题下了语重心长的“不做假账”四字校训。同年 The social dishonesty in today’s China is extremely widespread. The issue of integrity is rather harsh. The relationship between commodity credit is chaotic and the crisis of good faith has become a serious social problem. Deceit fraud, tax evasion, piracy infringement, counterfeit and fraud are not uncommon. Accounting fake accounts are very common, serious distortion of accounting information. The continuous cases of deep fields, Qiong Minyuan, Monkey King, Zheng Baiwen, Yin Guang Xia, and Dawn shares in China’s securities market caused tremendous damage to the securities market and investors, causing heavy losses to the country and the people as well as to registering The accountancy profession and itself incur disaster. These problems have greatly affected the sustained, stable and coordinated development of the national economy and have become a huge obstacle to the smooth development of our market economy. In view of this, when Premier Zhu Rongji inspected the Shanghai National Accounting Institute on April 16, 2001, he solemnly gave his earnest emphasis on “Motivating the Four Fonts” motto. same year