财务信息质量的好坏不仅影响公司利益相关者了解企业信息而且对社会正常的经济秩序产生影响。会计上的“造假”行为就使得企业的会计信息面临着很大的质疑,如何对会计造假进行防范、治理成为会计人员研究的重点。本文从会计造假的原因入手,提出了加强会计监督、完善相关法律、法规、提高财务人员素质等方面来预防和治理会计造假行为。 The quality of financial information not only affects the company’s stakeholders in understanding corporate information but also affects the normal economic order in society. The “fraud” behavior in accounting makes the accounting information of enterprises face great question. How to prevent and control accounting fraud has become the focus of accountants’ research. This article starts from the reasons of accounting fraud, and puts forward some suggestions to prevent and control accounting fraud by strengthening accounting supervision, perfecting relevant laws and regulations and improving the quality of financial staff.