财务舞弊在现代企业中并不少见,两权分离模式下的企业经营管理,使得公司的所有权与经营权相分离,因此,很多的职业经理人会利用自身的权力去谋取一部分私利。高管和公司的财务人员相勾结,产生了一系列的财务舞弊现象。本文在研究财务舞弊形成的原因的同时,提出了财务舞弊的治理措施,以期改善当下企业财务舞弊现象。 Financial fraud is not uncommon in modern enterprises. The management of enterprises under the separation of ownership and rights makes the ownership and management of the company separate from each other. Therefore, many professional managers will use their own power to seek for some self-interest. Collusion between executives and the company’s financial officers created a series of financial frauds. While studying the reasons for the formation of financial fraud, this paper puts forward the measures of financial fraudulent governance in order to improve the current corporate financial fraud.