近年来,随着经济的发展,会计舞弊现象日益突出,危害越来越大。应试教育使人们重智力轻道德,缺乏创新、独立能力。后续教育形式化使人进入社会后,思想、意识不能适应社会环境的变化,这是会计舞弊的深层原因。因此,首先要改进教育模式,提高国民尤其会计人员的道德素质,同时还必须综合治理,才能有效防范会计舞弊的发生。 In recent years, with the economic development, accounting fraud has become increasingly prominent, more and more harmful. Exam-oriented education rewards people with light morality and lack of innovation and independence. Follow-up education formalized people into society, ideology and awareness can not adapt to changes in social environment, which is the underlying cause of accounting fraud. Therefore, we must first improve the education model to improve the moral quality of the people, especially accountants, but also must be comprehensive governance, can effectively prevent the occurrence of accounting fraud.