【正文】 an. Lou held a joint interview with 27 media, including China Daily, the first in a series of interviews entitled Chinese Media Along the Silk Road. The interviews will be in Shaanxi and Gansu provinces and the Xinjiang Uygur autonomous region, as well as Kazakhstan, Uzbekistan and Turkey. The media group held the first interview on Wednesday morning in Xi39。s ancient indigenous religion, while Du jiang yan is considered to be the oldest functioning watercontrol project in the world. Chengdu ranked third in tourist facilities, management and services among 60 Chinese cities in a customer satisfaction survey released last year. But, Li added that efforts are still needed to develop more tourism products, improve English services and provide accurate translation of traffic signs and scenic billboards. Zhao Yun, chairwoman of British Chamber of Commerce Southwest China, told China Daily that his colleagues found the policy very convenient. A British client once flew here and stayed for just one day to check her ordered goods, she said. Zhao was born in Shanxi province, but she has lived in Chengdu for more than 10 years. My life was like a running race moving from place to place. I also lived in Beijing and Shanghai before, she said. But Chengdu is a place that you never want to leave once settling down. It is now my second hometown, she said. If the environment is further improved, the city will attract more people to visit and live, with the 72hour visafree policy and pelling conditions in transportation, culture, climate and cuisine, he said. Foreigners also gave positive feedback on the policy. A spokesman from Dell Inc said the pany has a global hub of operation in Chengdu, so the threeday visa has an immediate and positive influence on the pany39。 論文作者簽名： 年 月 日 武漢大學(xué)珞珈學(xué)院本科畢業(yè)論文 17 Visafree policy brings Chengdu biz, tourism boost. Making national headlines several times, Chengdu39。 武漢大學(xué)珞珈學(xué)院本科畢業(yè)論文 15 參考文獻(xiàn) 1. 陳金香 . 對會計(jì)造假問題的研究 [J]. 合作經(jīng)濟(jì)與科技， 2022(450). 2. 趙文靜 . 試論會計(jì)造假的防范與治理 [J]. 中國集體經(jīng)濟(jì)， 2022(11). 3. 蔚國紅 . 關(guān)于防治企業(yè)會計(jì)信息造假問題的思考 [J]. 北方經(jīng)濟(jì)， 2022(4). 4. 李朝晶 . 會計(jì)造假的成因與對策 [J]. 財(cái)會探析， 2022(9). 5. 馬鳳燕 . 關(guān)于會 計(jì)造假問題的防范分析 [J]. 經(jīng)濟(jì)論， 2022(1). 6. 王越 . 淺談會計(jì)造假的成因及應(yīng)對措施 [J]. 科學(xué)與財(cái)富， 2022(4). 7. 趙守燕 . 論新時(shí)期如何加強(qiáng)會計(jì)監(jiān)督 [J]. 中國鄉(xiāng)鎮(zhèn)企業(yè)會計(jì)， 2022(7). 8. 瞿羽佳 . 強(qiáng)化會計(jì)監(jiān)督 杜絕會計(jì)造假 [J]. 財(cái)會研究， 2022(3). 9. Jeff Madura， Thanh Ngo. How accounting fraud has changed merger valuation[J]. Microsoft Academic Search. 20220101. 10. Urska Velikonja. Leverage， Sanctions， and Deterrence of Accounting Fraud[J]. Microsoft Academic Search. 20220101. 武漢大學(xué)珞珈學(xué)院本科畢業(yè)論文 16 武漢大學(xué)珞珈學(xué)院本科畢業(yè)論文（設(shè)計(jì)） 原創(chuàng)性聲明 本人鄭重聲明： 所呈交的畢業(yè)論文（設(shè)計(jì)），是本人在導(dǎo)師的指導(dǎo)下，獨(dú)立進(jìn)行研究工作所取得的成果。又如可建立會計(jì)從業(yè)人員信用檔案管 理制度，為每一個(gè)會計(jì)從業(yè)人員構(gòu)建信用檔案，將每個(gè)會計(jì)人員的信用行為進(jìn)行及時(shí)地登記備案，對于守信守法的會計(jì)從業(yè)人員，予以加分，提高其信譽(yù)度，對失信違法的會計(jì)從業(yè)人員，予以減分，相關(guān)用人單位可以對其進(jìn)行處罰．降低其信譽(yù)度，從而促進(jìn)會計(jì)人員增強(qiáng)遵守職業(yè)道德的自覺性。 (3)定期對會計(jì)人員進(jìn)行培訓(xùn)教育，提升會計(jì)人員的技能水平和業(yè)務(wù)能力，讓會計(jì)武漢大學(xué)珞珈學(xué)院本科畢業(yè)論文 13 人員所掌握的知識和思想觀念更適應(yīng)社會和經(jīng)濟(jì)的發(fā)展。新時(shí)期企業(yè)會計(jì)監(jiān)督的主體是知識企業(yè)，需要會計(jì)人員具有較高的專業(yè)技能，熟練使用計(jì)算機(jī)，真正領(lǐng) 會新《會計(jì)法》和《會計(jì)準(zhǔn)則》等會計(jì)法規(guī)的精神，熟練掌握會計(jì)基礎(chǔ)工作，提高會計(jì)人員對會計(jì)監(jiān)督的積極性和主動性。二是完善相關(guān)法律法規(guī)，對惡意造假者，必須從立法執(zhí)法上對造假單位及主要責(zé)任人進(jìn)行經(jīng)濟(jì)處罰或刑事處罰，從法律和制度上約束造假行為。 （ 2）明確工作范疇 明確各會計(jì)人員的工作種類，避免一人擔(dān)任多項(xiàng)會計(jì)職務(wù)，重大經(jīng)濟(jì)業(yè)務(wù)要有除會計(jì)人員以外的管理人員共同處理，對獨(dú)立處理經(jīng)濟(jì)業(yè)務(wù)的會計(jì)人員進(jìn)行嚴(yán)格的控制，加大監(jiān)管力度， 防止會計(jì)違法行為的發(fā)生。為解決這一問題，我們認(rèn)為必須重新審視會計(jì)市場的準(zhǔn)入制度，為抑制會計(jì)市場惡性競爭而出現(xiàn)的“劣幣驅(qū)逐良幣”現(xiàn)象，應(yīng)通過提高市場準(zhǔn)入門檻的辦 ① 陳金香 . 對會計(jì)造假問題的研究 [J]. 合作經(jīng)濟(jì)與科技， 2022(450). ② 李朝 晶 . 會計(jì)造假的成因與對策 [J]. 財(cái)會探析， 2022(9). 武漢大學(xué)珞珈學(xué)院本科畢業(yè)論文 12 法，促使具有證券期貨從業(yè)資格的會計(jì)師事務(wù)所兼并，達(dá)到上規(guī)模、上檔次、上水平，凈化執(zhí)業(yè)環(huán)境，提高執(zhí)業(yè)質(zhì)量之目 的。 （ 3）加強(qiáng)對注冊會計(jì)師審計(jì)的監(jiān)管 政府有關(guān)部門對注冊會計(jì)師審計(jì)的監(jiān)管，有利于提高審計(jì)質(zhì)量，縮小在這一方面的公眾期望 差距。為保證注冊會計(jì)師的獨(dú)立性，我們必須從以下幾個(gè)方面入手。健全的法律法規(guī)，可以避免會計(jì)造假的發(fā)生，可以約束會計(jì)人員的行為，為杜絕會計(jì)造假的方法提供法律保證。而在不能造假的情況下，企業(yè)只有全心全意的尋求合法的途徑去提高企業(yè)的