会计报表中的弄虚作假现象是目前我国市场经济运行中很不正常并且带有普遍性的问题，理应引起审计部门和人员的高度重视。然而造成会计报表信息虚假的原因是十分复杂的，如果不能理智地进行研究和分析，则不仅不能从根本上达到治理的目的，而且有可能成为制约我国经济进一步健 The phenomenon of fraud in accounting statements is a very unusual and universal issue in the operation of the market economy in our country and should arouse great attention from the audit department and personnel. However, the reason for the false accounting information is very complicated. If it can not be researched and analyzed rationally, it not only can not fundamentally achieve the goal of governance, but also may become a constraint to our country's economy.