会计信息是使用者进行决策的重要依据之一,会计信息的真实性是保证信息使用者正确决策的基本前提和条件。如何治理会计造假,维护会计信息的真实性和完整性已成为当前社会关注的焦点。会计造假探因1.会计造假的动机。一是为个人或小团体谋私利,这是多数虚假信息编造者的基本动机 Accounting information is an important basis for users to make decisions. The authenticity of accounting information is the basic premise and condition for ensuring the correct decision-making by information users. How to control accounting fraud and safeguard the authenticity and integrity of accounting information has become the focus of the current society. Accounting fraud probing 1. Motivation for accounting fraud. One is for personal or small group self-serving interests, which is the basic motivation of most false information creators