近日,某市财政局、市会计学会联合举办“我与诚信会计”演讲比赛,参加演讲比赛的各行业、各单位的选手便联合发出倡议:坚决不做假账。作为会计人员坚决不做假账固然是好事一桩,但不做假账居然要用倡议的方式,笔者觉得实在匪夷所思。笔者以为,不做假账靠的是法律法规的硬度,不是 Recently, a city Finance Bureau, City Accounting Association jointly organized “I and honesty accounting” speech contest to participate in speech competitions in various industries, the players of all units will jointly issue an initiative: resolutely not to do false accounts. Being an accounting clerk is not a bad thing. Although it is a good thing to do, the author thinks it is incredible. I think, do not make false accounts by the laws and regulations of the hardness, not