依法治国、依法办事应是每个公民的行动准则。然而,时至今日不少国人所作所为不是依法办事,而是依话办事——依照上级领导、顶头上司的话办事。诚然,从上级领导、顶头上司嘴里发出的话,凡是正确的毫无疑问要坚决照办、认真执行。“三大纪律八项注意”的第一条就是“一切行动听指挥”。指挥亦即上级的号令。问题是,现今国人当中普遍存在这样一种毛病,凡是上级领导、顶头上司所说的话,不论是对还是错,是否违背有关法律法规,是否会造成严重后果,甚至构成犯罪,也言听计从,照办不误。比如,不做假账,这应该是财经纪律的底线。每一个持有执业证件的财会人员都知道弄虚作假有悖于职业道德。然而,时下从企事业单位到党政机关的 Governing the country according to law and act according to law should be the norm of action for every citizen. However, what many people in our country do today is not acting according to law, but acting according to the words - acting according to the words of superiors and leaders. It is true that the words uttered from the leaders and superiors of superiors should undoubtedly be resolutely implemented and conscientiously implemented if they are correct. “The three discipline eight attention ” The first is “All actions listen to command ”. Command that is higher orders. The problem is that nowadays there is such a common problem among the people of our country. No matter whether it is right or wrong, whether it violates the relevant laws and regulations, it will cause serious consequences and even constitute a crime if any of the words spoken by the superiors and heads of state is also guilty. error. For example, do not do fake accounts, this should be the bottom line of financial discipline. Every accountant holding a practicing certificate knows that fraud is contrary to professional ethics. However, nowadays from enterprises and institutions to party and government organs