随着我国社会主义市场经济体制的发展,会计信息所具有的经济作用日益突显,会计信息是用来帮助会计信息使用者做出经济决策的。但是从另一个方面,这也极大的刺激了人们利用会计信息进行谋利的动机。不管是在我国还是其他国家,都出现了很多利用会计信息来造假的行为,使得会计信息失真严重。虚假的会计信息泛滥也成为我国当前不良会计行为的主要表现形式。下面,我就从会计造假的动因、具体形式以及如何防止或减少这种现象的产生几个方面来阐述:一、会计造假的动因(一)出于业绩考核的考虑很多企业的经营者为了应付所有者对于他们受托履行职责的检验 With the development of the socialist market economic system in our country, the economic function of accounting information has become increasingly prominent. Accounting information is used to help accounting information users make economic decisions. But on the other hand, this also greatly stimulated the people to use the accounting information to make profits. Whether in our country or in other countries, there have been many uses of accounting information to counterfeit behavior, making the accounting information distortion seriously. False spread of accounting information has also become the main manifestation of the current bad accounting behavior in our country. Below, I will account for the causes of accounting fraud, the specific form and how to prevent or reduce the occurrence of this phenomenon in several ways: First, the causes of accounting fraud (a) out of performance assessment considerations Many business operators in order to cope The owner tests their fiduciary duties