会计信息的真实可靠是会计工作成败的关键。“不做假账”是会计人员最基本的职业道德和行为准则。然而长期以来,会计工作操作不规范,会计人员执业水平低,导致会计信息失真的现象时有发生,财务会计造假普遍,严重损害了会计工作的生命,损害了国家和社会公众的根本利益。本文拟就财务会计造假的现象、原因及打击进行一粗浅的探讨。 The true and reliable accounting information is the key to accounting success. “Do not do fake accounts” is accounting staff the most basic professional ethics and code of conduct. However, for a long period of time, accounting practices have not been standardized, accounting practitioners have low practicing levels, which leads to the distortion of accounting information from time to time. The fraud in financial accounting is widespread, seriously damaging the accounting work and damaging the fundamental interests of the state and the general public. This article intends to conduct a superficial discussion on the phenomenon, causes and countermeasures of financial accounting fraud.