摘要：

在现今社会,大企业的管理层、决策层、债权人等财务信息使用者对会计信息也越来越重视,因此,会计信息成为了政府部门和企业决策层进行决策的重要依据。财务信息的造假问题也越来越严重,会计造假似乎成为了一种很常见的问题，会计造假影响着整个社会经济的正常运行，对会计行业与企业都产生了很大的影响，会计造假可能会引发经济萧条。本篇论文主要通过对会计造假手段及分类和会计造假危害的分析，从而解决会计造假问题。 

关键词：会计造假 企业 监督 原因

Absrtact:

In today's society, the management of large enterprises, decision-making, creditors and other financial information users pay more and more attention to accounting information, therefore, accounting information has become the government departments and enterprises decision-making important basis. The fraud of financial information is also more and more serious, accounting fraud seems to become a very common problem, accounting fraud affects the entire social and economic normal operation, accounting industry and enterprises have a great impact, accounting fraud may lead to economic depression. This paper mainly through the accounting fraud means and classification and accounting fraud Hazard analysis, so as to solve the problem of accounting fraud.

Key words: Accounting fraud Enterprise Supervision Reason