近年来，由于认识上和其他方面的原因，有的企业法人代表往往片面地打起扩大“自主权”的旗号而不想接受法律法规的约束和监督，时常指令会计人员做假帐、造假表，再加上个别会计人员思想堕落，利欲熏心，利用各种手段营私，结果导致腐败滋生，管理混乱，违法行为屡禁不止... In recent years, due to cognizance and other reasons, some corporate legal person representatives often unilaterally played the banner of expanding “autonomy” and did not want to accept the constraints and supervision of laws and regulations. They often instructed accountants to make false accounting and fraud reports. In addition, individual accountants are ideologically degrading, lustful, and use various means to engage in personal gain. As a result, corruption breeds, management is confusing, and illegal activities continue to be prohibited...