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中国加入WTO后,会计人员将面临更多的机遇和挑战,而最大的挑战就在于一个“信用”问题,“不做假账”是加入WTO必须遵守的基本原则。近几年,假账泛滥,做假账已成了公开的秘密,不仅扰乱市场经济秩序,影响各项事业的健康发展,而且败坏社会风气,助长了消极腐败现象的滋生和蔓延,已引起政府和社会各界的普遍关注。2001年10月29日,朱镕基总理在考察北京国家会计学院时指出:现在经济生活中的一个突出问题,就是不少会计师事务所和会计人员造假账,出具虚假账务报告。许多贪污受贿、偷税漏税、挪用公款等经济犯罪活动,以及大量腐败现象,几乎都与财会人员做假账分不开,这已经成为严重危害市场经济秩序的一个“毒瘤”。为从根本上解决这个问题,朱总理曾两次强调“不做假账”是会计人员的基本职业道德和行为准则,要求广大会计人
After China’s accession to the WTO, accounting personnel will face more opportunities and challenges. The biggest challenge lies in a “credit” issue, which is the basic principle that China must adhere to when it joins the WTO. In recent years, the proliferation of fake accounts and fake accounts have become an open secret. This not only disrupts the order of the market economy, affects the healthy development of various undertakings, but also corrupts social ethos and fosters the growth and spread of negative corruption. It has caused the government And the widespread concern of all sectors of society. On October 29, 2001, Premier Zhu Rongji pointed out during his visit to the Beijing National Accounting Institute: One prominent issue in economic life now is that many accounting firms and accounting staff make counterfeit accounts and issue false accounting reports. Many corruption and bribery, tax evasion, misappropriation of public funds and other economic crimes, as well as a large number of corruption, can hardly be separated from the accountants’ accounts, which has become a “cancer” that seriously endangers the market economic order. In order to fundamentally solve this problem, Premier Zhu has twice emphasized “accounting fraud” is the basic professional ethics and code of conduct of accountants, requiring the majority of accountants