当今会计领域做假账问题,严重干扰了正常的社会经济秩序。对此应采取的对策有:一、以法治假;二、抓原始凭证;三、建立健全企业内部监督机制;四、加强外部监督;五、提高会计人员素质。 The problem of falsifying accounts in today’s accounting field has seriously disturbed the normal social and economic order. The countermeasures that should be taken are: First, rule by law; second, grasp the original voucher; third, establish and improve the internal supervision mechanism of enterprises; fourth, strengthen external supervision; Fifth, improve the quality of accountants.