会计造假是社会各界共同关注的热点问题之一。会计造假,提供虚假的会计信息,严重地影响了投资者的决策,带来巨大的损失,同时也不利于企业的长期健康发展。本文首先分析了会计造假的深层次原因,然后针对这些原因提出了相应的解决措施和建议,以期对遏制会计造假行为有所裨益。 Accounting fraud is one of the hot issues of common concern in the community. Accounting fraud, providing false accounting information, seriously affecting the decision-making of investors, bringing huge losses, but also not conducive to the long-term healthy development of enterprises. This paper firstly analyzes the deep-seated reasons of accounting fraud, and then puts forward corresponding solutions and suggestions for these reasons in the hope of curbing accounting fraud.