【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 public security bureau shows some 100 foreign visitors enjoyed the 72hour policy by the end of March, most of them from the United States, the United Kingdom and Germany. Chengdu also reported robust growth in its overall tourist industry last year. Official statistics show that it received some 150 million tourists last year, an increase of 28 percent from 2012. Around million came from abroad, an increase of 12 percent. Total revenue from tourism surpassed 133 billion yuan ($). During his visit to Kazakhstan in September, Chinese President Xi Jinping proposed that China and Central Asia join hands to build a Silk Road economic belt to boost cooperation. The idea has been widely echoed in Central Asian countries, being an encouraging blueprint for Chinese areas along the Silk Road that has linked Asia and Europe for more than 2,000 years. In the next three weeks, China Daily reporters will travel through the belt in China and in Kazakhstan, Uzbekistan and Turkey. They will show the progress and expectations of the countries, businesses and peoples on the route. Shaanxi the start of the ancient Silk Road has positioned itself as the new starting point for the development of the Silk Road Economic Belt, which will strengthen China39。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。s level of internationalization. The policy will also bring direct economic revenue, Li said. Chengdu has many cultural legacies and is also a paradise for panda lovers with the world39。參考文獻：[1]羅精暉、蘇立群. 上市公司會計造假手法及甄別方法. 大眾科技，2010.（5）[2]唐國平. 會計學(xué)原理. 中國財政經(jīng)濟出版社. 2006. (1)[3]朱德勝、邢本峰. 會計造假的社會根源與經(jīng)濟學(xué)解釋. 齊魯珠壇. 2002.（2）[4]篡好東．會計舞弊的經(jīng)濟解釋[J]．會計研究. 2002.(8)．[5]謝朝斌．股份公司會計舞弊及其制度防范[1]．會計研究. 2000.(5)[6]葉雪芳．基于財務(wù)報表審計的會計舞弊揭示機制研究[J]．會計研究. 2006.(2)[7]鄭朝暉．上市公司十大管理舞弊案分析及偵查研究[1]．審計研究. 2001.(6)．[8]曹立．論會計舞弊產(chǎn)生的原因及識別．中南財經(jīng)政法大學(xué)學(xué)報. 2006.(2)評語： 評閱教師簽名 年 月 日答辯評定意見： 答辯（小組）負責(zé)人簽名 年