会计造假的蔓延已经给国家和投资者造成极大的损害。治理会计造假必须把斗争的矛头指向公司高管阶层及其受托审计的中介机构,以媒体的深度揭露为线索,以国家审计部门为专业依托,以司法强势介入为威慑,动员各方面的力量,进行综合治理方能标本兼治。 The spread of accounting fraud has caused tremendous damage to countries and investors. Governance accounting fraud must point the spearhead of the struggle to the senior management of the company and its intermediary agencies entrusted with audits, clues to the depth of the media as a clue, the national audit department as a professional support, judiciary intervention as a deterrent to mobilize all aspects of power, Comprehensive treatment can only solve the symptoms.