【正文】 加大社會審計機構的過失成本。 提高會計人員素質(zhì)提高會計工作人員素質(zhì)，加快會計誠信體系建設。從專業(yè)角度觀察，企業(yè)會計制度的改革和完善與企業(yè)改制相輔相成，涉面廣泛，內(nèi)容豐富，新舊轉(zhuǎn)換和會計改革中，廣大財會人員的專業(yè)理論和實務能力面臨新的挑戰(zhàn)和考驗，面對新的形勢，廣大財會人員要加強知識更新，緊跟時代步伐，努力提高業(yè)務能力和會計理論水平，以確保在從事會計實務操作時能準確應用規(guī)則，使會計報告披露的信息科學、可比、客觀和真實。因而打擊造假意義重大，也值得我們沒個人的支持。對與政府而言，打擊會計造假有利于維護我國社會經(jīng)濟秩序和社會的安定，有利于創(chuàng)造健康、公平的社會主義市場經(jīng)濟環(huán)境，讓企業(yè)之間進行自由競爭，從而使我國企業(yè)從惡性競爭的漩渦中脫離出來，步入良性競爭的軌道。對于其他會計信息使用者而言，打擊會計造假，保證了相關會計信息的真實性和可靠性，這樣有利于他們正確的作出相關的決策。當企業(yè)誠信經(jīng)營時，投資者和其他相關人員就會重拾對企業(yè)的信任，重新支持企業(yè)的發(fā)展，加之企業(yè)腳踏實地的運營，這樣既可以保證企業(yè)的穩(wěn)定持續(xù)發(fā)展，又有助于提高企業(yè)的對外競爭力。第八章 結(jié)論綜上所述，主要是對會計造假存在的原因、現(xiàn)狀、治理方案及意義進行了一些闡述和思考，從不同的方面對如何遏制造假提出了的見解。它的存在與多方面的原因是密不可分的，所以從這些原因出發(fā)，對癥下藥。附錄（1） 參考文獻1. 張建剛 論財務造假與打假 [期刊論文] 江西財經(jīng)大學學報2000(02)2. 郭國福 會計造假的原因分析及其防范措施【J】.（13）3. 馬鳳燕 關于會計造假問題的防治分析【J】..（32）4. 黃少華 企業(yè)會計造假的防范與遇制的研究與分析【J】.財經(jīng)界（學術版）.2009（11）5. 黃世忠 上市公司會計信息質(zhì)量面臨的挑戰(zhàn)與思考 [期刊論文] 會計研究2001(10)6. [J].財會月刊，2007(3):6061.7. 鄧春華， 《財務會計風險防范》，中國財政經(jīng)濟出版社 ，2001年版附錄（2） 謝詞歲月不催人自催，光陰不醉人自醉。僅是回味，僅是感慨，夢已稀疏，青春不再。謝謝石振河老師，作為論文指導老師，其在本次論文寫作中多次給予指導，嚴謹?shù)闹螌W態(tài)度，精益求精的工作作風，誨人不倦的高尚師德，嚴以律己、寬以待人的崇高風范，樸實無華、平易近人的人格魅力對我影響深遠。在畢業(yè)前最后的仍舊要感謝我生命中出現(xiàn)的那些十分重要的師姐師兄、師弟師妹們，以及我結(jié)識的朋友們。最后，我要特別感謝我的家人，愿把我的幸福和快樂都送給關心和支持過我的人，也愿他們一切如意。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。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 as the Qing cheng Mountains and the Du jiang yan irrigation system. Qing cheng has long been recognized as the birthplace of Taoism, China39。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 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。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.