近年来,随着我国经济的迅速发展,会计的作用力越来越大。会计信息在国家宏观调控、促进经济发展等方面都发挥了很重要的作用,会计已日益成为企业管理者、政府管理部门进行经济决策的重要依据之一。但是与此同时,会计假账也与日俱增。而且会计造假的方法也出现了很多类型。从而使得社会各界对会计造假的谴责此起彼伏,在一定程度上也会导致国家经济决策与实际的经济状况有所不同,严重扰乱了市场经济秩序。因此,会计造假应该更加需要进行防范与治理。 In recent years, with the rapid economic development in our country, accounting forces have become increasingly larger. Accounting information plays an important role in the macroeconomic regulation and control of the country and promoting economic development. Accounting has increasingly become one of the important bases for economic decisions made by business managers and government departments. But at the same time, accounting fake accounts are also increasing. And there are many types of accounting fraud methods. Thus making the social condemnation of accounting fraud one after another, to a certain extent, will also lead to the country’s economic decision-making and the actual economic situation is different, seriously disturbing the market economic order. Therefore, accounting fraud should be more need for prevention and governance.