然而，他批评美国会计制度以规则为本的风格，并表示，一些心术不正的人因此得以违反会计法精神（如果不是会计法条文的话）。

Nevertheless, he criticises the rules-based style of US accounting and says it enabled devious minds to breach the spirit, if not the letter, of the law.

《会计法》规定：任何单位不得在法定会计帐簿外私设会计帐簿。

The law of accounting provides that any unit should not set up another accounting book.

《会计法》对会计资料真实性问题没有规定具体的界定标准，会计界与法律界对真实性的理解存在差异。

"Account Law" to the authenticity problem of accountant material stipulation not concrete limits standard, understanding to authenticity existents difference in Accounting field and Law circle.