“舞弊”是指导致会计报表产生不实反映的故意行为。其主要包括:(1)伪造、变造记录或凭证;(2)侵占资产;(3)隐瞒或删除交易或事项;(4)记录虚假的交易或事项;(5)蓄意使用不当的会计政策。会计舞弊不同于会计错误。会计错误是因会计人员主观谨慎不够,业务能力的局限所致,而会计舞弊是会计人员故意为之的会计错误。 “Fraud” refers to the intentional act that caused the accounting statements to be falsely reflected. It mainly includes: (1) falsifying, fabricating records or vouchers; (2) encroaching on assets; (3) concealing or deleting transactions or events; (4) recording false transactions or events; (5) deliberately using improper accounting policies . Accounting fraud is different from accounting mistakes. Accounting errors are due to lack of subjective cautious accounting staff, business limitations, and accounting fraud is accounting errors that accountants intentionally.