上海国家会计学院前不久正式揭牌,国务院总理朱镕基为学院题写了校训:不做假账。“不做假账”,耐人寻味。不管哪个财会学校以及注册会计师培训中心,都没有开设过“如何做假账”的课程,可是现在究竟有多少真账呢?在下不敢妄言。以前倒是听朋友说过,一些企业往往有三本账:一本对付税务部门,一本对付上级领导,一本对付新闻记者。一账三版本,哪个是真哪个是假,直叫外人雾里看花。 Not long ago, Shanghai State Accounting College officially opened its doors. State Council Premier Zhu Rongji wrote a school motto for the college: No false accounts. “Do not do fake accounts, intriguing. No matter what accounting schools and CPAs training centers, have not opened a ”how to do a false account" course, but now how much real account? Previously, I was told by my friends that some enterprises often have three accounts: one for the tax department, one for superiors and one for journalists. One account three versions, which is true which is fake, straight to the outsiders fog flowers.