今年 4月和 10月 ,朱总理分别在视察上海、北京会计学院时两次作出“不做假帐”的重要指示 ,总理的指示既是对会计工作在市场经济中重要地位的充分肯定 ,也是对当前会计秩序存在突出问题的深刻剖析 ,同时也是会计工作者贯彻实施《会计法》 ,整顿和规范会计工作秩序的重要行动指 In April and October this year, Premier Zhu respectively made important instructions on “not falsifying accounts” while inspecting Shanghai and Beijing Institute of Accountancy respectively. The instructions of the Prime Minister are both an affirmation of the important position of accounting work in the market economy and a The current accounting order there are prominent problems in the profound analysis, but also accounting staff to implement the “Accounting Law”, rectify and regulate the accounting work of the important action refers to