近年来,企业设置两套账的现象愈演愈烈,给国家和其他相关利益者造成极大的损失。本文探讨了中小企业设置两套账的原因、两套账形成的方式、两套账的做法以及两套账的治理对策。 In recent years, the phenomenon of setting up two sets of accounts by enterprises has intensified, causing great losses to the country and other relevant stakeholders. This article explores why SMEs set up two sets of accounts, how the two sets of accounts are formed, how they are done with two sets of accounts, and how to deal with the two sets of accounts.