进入二十世纪九十年代以来,会计造假行为日益猖獗,假账事件频频出现,从美国的安然、安达信到中国的银广厦、蓝田等。据财政部发布的公告称,2000年对159家企业进行抽查,其中资产不实的147家,虚增资产18.48亿,虚减资产24.75亿,利润不实的157家,虚增利润14.72亿,虚减利润19.43亿,造假的现状令人触目惊心。假账似乎成了会计的一大顽症,打而不死,治难见效,已经严重危及到会计工作的生命。那么究竟是什么原因导致会计假账如此泛滥?又该如何治理会计造假行为,杜绝会计假账事件呢?一、会计假账存在的原因分析1、法津、法规不健全。目前,我国的会计规范体系包括两个层次,即法律规范和准则与制度规范。前者主要包括《会计法》、《证券 Since the 1990s, accounting fraud has become more and more rampant. False accounting events occur frequently, from Enron and Andersen in the United States to China Guang Guang Ha and Lantian in China. According to the announcement released by the Ministry of Finance, in 1999, 159 enterprises were spot-checked, among which 147 were false assets, 1.848 billion were inflated assets, 2.75 billion were worth of inflated assets, 157 were unprofitable ones with an inflated profit of 1.472 billion yuan, Diminishing profits of 1.943 billion, the status of fraud is shocking. Accounting seems to have become a major accounting chronic illness, fight without death, cure difficult to bear fruit, has seriously endanger the life of accounting work. So what is the reason that led to the proliferation of accounting fraud? And how to deal with accounting fraud, eliminate accounting fraud? First, the analysis of the reasons for the existence of accounting fraud 1, law and regulations, laws and regulations are not perfect. At present, China’s accounting normative system includes two levels, namely, legal norms and guidelines and institutional norms. The former mainly includes “Accounting Law”, “Securities.”