时下,审计查证发现不少企事业单位的会计报表不能真实、公允地反映其财务状况和经营成果。主要表现为:“文过饰非”(指通过调整帐表数字来掩盖经营上的失误和管理中的不足);“打肿脸充胖子”(虚盈实亏或盈小化大、亏大化小);“无病呻吟、装穷叫苦”(真盈假亏或盈大变小、亏小化大)等等。这种弄虚作假之所以产生,主要来自如下原因: Nowadays, the audit found that many enterprises and institutions of accounting statements can not be true and fair to reflect its financial position and operating results. Mainly as follows: “Man-made sense of non-meaning” (referring to by adjusting the account number to cover business mistakes and management deficiencies); “swollen face filling fat” (virtual surplus real or small surplus, ; “Moan groan, loaded poorly complacent” (true profit or loss of profit or loss of large, small losses big) and so on. The reason for this fraud, mainly from the following reasons: