【正文】 an, the starting point of the ancient Silk Road, a trade channel established more than 2,000 years ago linking China, Central Asia and Europe. 。s cooperation with Central Asian countries, a senior official said. Shaanxi Governor Lou Qinjian said the province is fresh, rich and unique, as it was when it anchored one end of the ancient Silk Road. It is the best option for acmodating industrial transfers from East China or the world at large, he said on Wednesday in Xi39。s business development. Rudy Buttignol, president of the public broadcasting pany in British Columbia, Canada, said his work requires frequent travel to Chengdu and the policy makes the trips easier. Data from the city39。s largest breeding and research center. Three days are long enough for foreign visitors to visit those iconic tourist spots, he noted. The city is home to the remains of the Jin sha civilization that dates back more than 3,000 years as well a s the Qing cheng Mountains and the Du jiang yan irrigation system. Qing cheng has long been recognized as the birthplace of Taois m, China39。s 72hour visafree policy has attracted wide attention from both Chinese and foreign experts and businessmen since it took effect on Sept 1 last year. The program permits citizens from 51 countries and regions including the United States, Australia, Canada and Japan who have valid visas and flight tickets to a third country to spend three days in the city. The capital of Sichuan province is the first city in the western region of China to offer foreign tourists a threeday visa and the fourth nationwide to adopt the policy following Shanghai, Beijing and Guangzhou. Li Zhiyong, deputy dean of the tourism institute at Sichuan University, said the move contributes to a large increase in the number of overseas tourists and raises the city39。這樣在市場經(jīng)濟(jì)迅速發(fā)展過程中減少乃至杜絕會計造假行為的發(fā)生勢在必行。建立好會計誠信建設(shè)，只有全面提高會計人員業(yè)務(wù)素質(zhì)，防范會計信息失真，加強(qiáng)會計國際交流和合作，建立和完善會計、審計標(biāo)準(zhǔn)體系，加快推進(jìn)內(nèi)部控制制度，創(chuàng)新思維，更好發(fā)揮會計理論在會計改革和發(fā)展中的指導(dǎo)作 用。 會計信息尤其是 上市公司的會計信息，關(guān)系到社會資源的配置，關(guān)系到國家、人民的前途，保持審計的獨(dú)立性、提高審計的質(zhì)量，關(guān)系到社會主義市場經(jīng)濟(jì)秩序的穩(wěn)定，加強(qiáng)對注冊會計師行業(yè)的監(jiān)管，完善相關(guān)法律、法規(guī)體系。會計師事務(wù)所必須建立審計質(zhì)量控制準(zhǔn)則，重塑審計職業(yè)道德規(guī)范。 第五， 加強(qiáng)審計職業(yè)道德管理。因此必須盡快出臺《民事責(zé)任賠償法》，降低訴訟門檻，采取舉證到置的方法，由審計人員承擔(dān)舉證責(zé)任。雖然《證券法》規(guī)定了民事賠償責(zé)任優(yōu)先承擔(dān)的原則，但在司法實踐中，由于現(xiàn)有法律中缺乏適當(dāng)?shù)脑V訟機(jī)制，致使投資者的損失事實上得不到賠償。 我國至今尚未出臺《民事責(zé)任賠償法》。 第四， 加強(qiáng)法制建設(shè)，提高會計師事務(wù)所的法律風(fēng)險意識。對于上市公司，這一權(quán)力可收歸證監(jiān)所，采用目錄管理方法。會計師事務(wù)所脫鉤改制 9 后，會計市場上出現(xiàn)了 “ 僧多粥少 ” 的局面，而被審單位管理當(dāng)局掌握著會計事務(wù)所的選聘、續(xù)聘和更換的權(quán)力，會計師事務(wù)所為得到審計項目，而順從管理當(dāng)局的旨意，并受其指使進(jìn)行偽造、變造會計憑證、會計賬簿和其他會計資料，提供虛假財務(wù)會計報告的行為，徇私舞弊、玩忽職守，違背《獨(dú)立審計準(zhǔn)則》，出具虛假的審計結(jié)論。唯有如 此，才能促使會計師事務(wù)所在執(zhí)業(yè)過程中謹(jǐn)慎從事，不與委托者或被審計者勾結(jié)來損害第三方的利益。在審批要件上，要求會計師事務(wù)所交納巨額職業(yè)保證金。目前，我國會計師事務(wù)所的數(shù)量過多，規(guī)模過 小，一方面容易在客戶市場上形成惡性的低價競爭，當(dāng)會計師事務(wù)所的利潤得不到保證時，必然會降低審計成本，損害審計質(zhì)量；另一方面在給第三者造成損失時無力賠償，對會計師事務(wù)所的擁有者構(gòu)不成足夠的壓力。但目前我國的注冊會計師職業(yè)準(zhǔn)入審查往往流于形式，有些地方對會計師事務(wù)所的法人代表是否具備注冊會計師資格審查不嚴(yán)，各種尋租行業(yè)滋生泛濫，嚴(yán)重地破壞了會計市場的秩序。因此在報告條件上必須要求報考人員具有一定的會計從業(yè)經(jīng)歷。如何保持審計的獨(dú)立性、提高審計的質(zhì)量有必要采取如下措施： 第一， 提高審計從業(yè)人員門檻，保證審計人員的業(yè)務(wù)素質(zhì)。企業(yè)內(nèi)部會計監(jiān)督制度的建立與執(zhí)行需要單位內(nèi)外部形成合力