会计造假在我国企业中屡禁不止,会计信息的真实性面临严重的信用危机。为了深刻揭示造假者的动机和内心世界,为会计打假提供依据,现就造假心态及就建立健全各种监督机制,防范造假行为的发生谈点看法。一、造假心态企业的经营管理者对虚假会计信息的出笼和蔓延有着较为复杂的心? Accounting fraud in our country repeated, the authenticity of accounting information is facing a serious credit crisis. In order to deeply reveal the motivations and the inner world of counterfeiters, we can provide a basis for counterfeiting accounting, and now we can talk about the mentality of counterfeiting and the establishment of various monitoring mechanisms to prevent counterfeiting. First, the mentality of fake business managers of the emergence and spread of false accounting information has a more complex heart?