公司出于股票上市、配股的动机，或是为了美化公司形象，吸引新的潜在投资者，保留现有投资者，或是为了抵制收购，常常利用编造的会计信息来误导投资者。本文主要探讨会计师可能在会计准则与会计制度所留下的空间中进行会计编造，提高投资者对公司业绩的类型及其识别。一、编? Companies often use fabricated accounting information to mislead investors out of their motivation for stock listings, share placement, or to beautify their corporate image, attract new potential investors, retain existing investors, or resist acquisitions. This article mainly discusses that accountants may make accounting in the space left by the accounting standards and accounting system to improve the investors' type and recognition of the company's performance. A