近几年来，会计行业的假证、假帐、假表、假 数据，给国家、投资者、债权人等造成巨大的经济 损失，滞碍了社会主义市场经济发展。有鉴于此， 财政部把１９９９年定为“会计打假年”。笔者认为， 要治理会计信息失真问题，必须从会计核算源头 去治理。 会计核算的依据是单位发 In recent years, the fictitious accounts, fake accounts, fake watches and fake data of the accounting profession have caused tremendous economic losses to the country, investors and creditors, thus hindering the development of the socialist market economy. In view of this, the Ministry of Finance designated 1999 as the “Year of Accounting Holiday”. In my opinion, to manage the distortion of accounting information, we must go from the source of accounting to governance. The basis of accounting is issued by the unit