摘要：近年來(lái)，隨著我國(guó)市場(chǎng)經(jīng)濟(jì)的快速發(fā)展，會(huì)計(jì)的作用越來(lái)越大，會(huì)計(jì)的地位越來(lái)越重要，會(huì)計(jì)舞弊現(xiàn)象也日益增多。企業(yè)為了自身的利益常常采用各種手段操縱利潤(rùn)，致使會(huì)計(jì)信息舞弊案件頻頻發(fā)生，不實(shí)的會(huì)計(jì)信息對(duì)國(guó)家經(jīng)濟(jì)運(yùn)行的危害極大。本文通過(guò)分析企業(yè)進(jìn)行會(huì)計(jì)舞弊的動(dòng)機(jī)和舞弊的表現(xiàn)形式，提出防范企業(yè)會(huì)計(jì)舞弊的措施。

關(guān)鍵詞:會(huì)計(jì)舞弊；現(xiàn)狀；危害；治理對(duì)策

Abstract:In recent years, along with the development of our country market economy , the role of accounting is more and more important. However, the phenomenon of accounting fraud is also increasing. Companies often use a variety of means of manipulating profits for their own interests, resulting in frequent accounting information fraud cases, false accounting information of great harm to the national economy. The essay below is analyzing the motivation of enterprise accounting fraud and corrupt form，and putting forward prevention measures to corporate accounting fraud. 

Key words: Accounting fraud; present situation; hazard; Control Countermeasures

　　　會(huì)計(jì)舞弊是一個(gè)嚴(yán)峻的社會(huì)問(wèn)題，在未來(lái)較長(zhǎng)時(shí)期內(nèi)都會(huì)存在，而且它對(duì)社會(huì)所造成的影響是巨大的，不可預(yù)測(cè)的。治理會(huì)計(jì)舞弊必須從多方面入手，標(biāo)本兼治才是出路，對(duì)于企業(yè)嚴(yán)重舞弊違規(guī)現(xiàn)象及其新的發(fā)展動(dòng)態(tài)，政府必須從多方面入手綜合治理，充分發(fā)揮自身的優(yōu)勢(shì)，合理地利用會(huì)計(jì)監(jiān)督體系，將財(cái)政部的有關(guān)部門(mén)、國(guó)家審計(jì)署和中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)等團(tuán)體有機(jī)的聯(lián)合起來(lái)，為舞弊及司法審計(jì)專(zhuān)門(mén)化工作建立牢固的基石。俗話(huà)說(shuō)：知己知彼，方能百戰(zhàn)不殆，只有從根本上把握住會(huì)計(jì)舞弊行為的方向，采取相應(yīng)合理的綜合措施進(jìn)行治理，一定能很好的遏制會(huì)計(jì)舞弊行為，從而讓市場(chǎng)走向健康的發(fā)展道路。