假账一直被人们视同“洪水猛兽”,它犹如一只隐形的手,有化腐朽为“神奇”的力量。小到“皮包公司”的设立,大到一家家上市公司的包装出炉,许多不法分子都利用它巧取豪夺国家财产中饱私囊。假账的危害不言而喻,大而言之,由于假账泛滥而提供的错误信息,可能导致宏观决策失误;小而言之,一个单位的财务管理如果被假账充斥,将直接成为贪污、挪用公款、国有资产流失等犯罪现象滋生的肥壤沃土。 Fake accounts have always been seen as “scourges”, it is like an invisible hand, has turned into a “magical” power. Small “bag company” set up, as large as the packaging of a listed company baked, many criminals are using it to take advantage of deprivation of national property in the pockets. The dangers of fake accounts are self-evident. In large terms, the wrong information provided due to the proliferation of fake books may lead to macro-decision mistakes. In a small sense, the financial management of a unit is directly corrupted if it is flooded with fake accounts , Misappropriation of public funds, the loss of state assets and other criminal phenomena fertile fertile soil.