Not making false accounts is the basic professional ethics and code of conduct of accounting practitioners. In other words, the nature of the accounting industry itself determines that all accounting personnel must be based on honesty, morality first, follow the standards, and do not make false accounts to ensure the authenticity and reliability of accounting information. It is precisely because the accounting industry has its honest, true and reliable professional essence that it has won the trust and praise of the society. Today, with the rapid development of economy, management is becoming more and more important, especially accounting information is paid more and more attention by decision makers, investors, creditors, enterprise managers and other users of accounting information, which has become an important basis for government departments to make macro-decisions. But at the same time, the phenomenon of accounting fraud and accounting information distortion is becoming more and more serious, which has almost become a more common phenomenon. Its main manifestations are: 1, weak accounting legal concept, illegal intervention in accounting work; 2. Instigating, instigating or forcing to tamper with accounting data, forge vouchers, make false accounts, conduct false audits and false assessments; 3. Off-account; 4. Transfer state-owned assets, evade taxes, and whitewash performance; 5. The law enforcement environment of accountants is poor, accounting supervision is seriously weakened, and the basic accounting work and internal control system of the unit are weak; 6. The means of violating the law and discipline are hidden, and the counterfeiting technology is constantly developing; 7. In accounting work, there is a serious phenomenon that the law is not obeyed and the law is not investigated. The outstanding problems in the accounting field seriously interfere with the normal social and economic order and harm the interests of the state and the public. It has attracted the attention of the party and state leaders. Zhu Rongji, the former Prime Minister of the State Council, wrote an inscription in person, repeatedly stressing not to make false accounts. So, what caused the false accounts? There are many reasons: First, giving in to the pressure of leaders and passively making fakes are mainly influenced by the bad morality of the person in charge of the unit. In the current economic society, accounting personnel and the person in charge of the unit are subordinate in status, that is to say, the person in charge of the unit has complete leadership and management power over their work. With this natural subordinate relationship, whether the professional ethics of accountants can play a role in the accounting work of the unit and the size of the role must have subordinate attributes. This affiliation is closely related to the cultural level of the unit and the moral level of the person in charge of the unit. In order to achieve a certain benefit, the person in charge of the unit often puts pressure on the accountants, which leads them to violate the current accounting laws and regulations and practice fraud in accounting work. Because this subordinate relationship often does not depend on the subjective will of accountants, it is difficult for many accountants to abide by professional ethics. The survey shows that most accountants have no subjective intention to solve the widespread fraud problem at present. If they were not inspired, instructed or forced, they would not take the initiative to forge. Although some accountants cheat because of lack of professional ethics, the root cause is the behind-the-scenes instigator who holds power. For example, the well-known Yinguangsha case and Lantian share case in China were directly instigated and planned by the person in charge of the enterprise. These companies, once known as domestic blue chips, are all fake kings. On the surface, these cases are the manifestation of accountants' bad professional ethics, but in fact they are the embodiment of the will of the person in charge of the unit and the direct result of the person in charge of the unit's bad ethics. 2. The concept and management of government management departments are misplaced and absent. Some local governments blindly issue economic growth indicators for political achievements, engage in ostentation and extravagance, or let state-owned enterprises turn losses, or other tasks, forcing enterprises to fabricate false accounting statements to complete the tasks assigned by their superiors. 3. Accountants lack professional ethics. In the process of establishing market economy system, bad social atmosphere has an important impact on accounting professional ethics. When people pursue material interests, bad ideas such as individualism, egoism and hedonism gradually rise, and selfish desires continue to expand, weakening the ideas of patriotism, collectivism and serving the people wholeheartedly. Some accountants ignore the ethics of seeking truth from facts, objectivity and fairness in the accounting profession. Driven by personal interests, they deliberately forged, tampered with, concealed and destroyed accounting information regardless. They took advantage of their position, stealing from the inside, embezzling and misappropriating public funds, and finally tried the law and even went to the guillotine. 4, the business is not refined, and the legal awareness is not strong. Some accountants stick to the rules, do not strive for progress, lack the spirit of studying business and improving, and lack professional ideals and professionalism. Their professional knowledge is poor or aging, and their professional and technical level is low, so they can't work according to the new regulations. At the same time, they don't study law, don't know law, and know little about accounting standards and accounting systems. They are far from obeying the law, let alone acting according to it. 5. The legal supervision mechanism is not perfect, and the accounting standard system is not perfect. In daily work, there are often phenomena such as non-compliance with laws, lax enforcement of laws, and failure to investigate violations of laws, which leads to weak legal awareness and weakened self-restraint ability of enterprises. When the financial behavior of an enterprise conflicts with accounting laws and regulations, it is often one-sided to emphasize invigorating management and relaxing supervision over violations. Moreover, at present, the supervision standards of accounting supervision, financial supervision, audit supervision and tax supervision are not unified, and the management of each department is fragmented and the functions overlap, which leads to the failure to organically combine various kinds of supervision and effectively play a supervisory role as a whole. Although the relevant departments should check the tax and financial prices every year, and accounting firms should audit and verify the accounting statements every year, its regularity, standardization, breadth, depth and intensity can not provide strong support for the internal accounting supervision of enterprises, and it is difficult to form an effective re-supervision mechanism. As a part of the national supervision system, internal audit represents the national interests and ensures the implementation of national financial laws and regulations through the supervision and control of enterprise economic activities. Under various pressures, unit leaders have to set up an internal audit department. In fact, this kind of internal audit institution is often not really accepted by enterprises, and basically does not play a supervisory role. At the same time, the accounting management system that meets the needs of national macro-control and market operation has not yet been formed, and the accounting standard system is not perfect. Enterprises are the connection points of interests of all sectors of society: that is, investors get investment returns from them, managers get salaries from them, and the government gets taxes from them. In many cases, the interests of all parties often conflict. Investors and managers pay more attention to the micro-interests of enterprises from the perspective of individuals, while the government considers the macro-interests of optimizing the allocation of domestic resources from the perspective of the whole society. The difference between micro-interest and macro-interest induces accounting fraud to a great extent. In China, however, the punishment for violating accounting professional ethics is not strong, which makes the cost of violating accounting regulations very low and can bring huge benefits to offenders, which helps to increase the arrogance of fraud to some extent. Because the legal supervision mechanisms such as social audit supervision, accounting consultation and service system are not yet complete and fully play their roles, accounting personnel are often in the rivers and lakes and cannot help themselves. Fraud is caused by many reasons, and various countermeasures should be taken to deal with it. The author thinks: 1. It is an effective way to take legal leave and prevent it, and the new Accounting Law provides a powerful legal weapon to prevent and control it. 1. In terms of accounting supervision, the new Accounting Law clearly stipulates the contents of the internal accounting supervision system: (1) The responsibilities and authorities of bookkeepers, business and accounting matters approvers, managers and property custodians should be clear, separated and restricted from each other; (2) The decision-making and implementation of unit matters should be mutually supervised and restricted; (3) Defining the scope, duration and organizational procedures of property inspection; (4) Clarify the methods and procedures of internal audit. 2. Investigate the responsibility of the person in charge of the fraud unit. Article 4 of the new Accounting Law clearly stipulates that the person in charge of the unit is responsible for the authenticity and integrity of the accounting work and accounting data of the unit. It is clear that the person in charge of the unit is the first responsible person for the authenticity and integrity of accounting information, which increases the responsibility of the person in charge of the unit. Therefore, it is clear that the person in charge of the unit is the subject of accounting responsibility, which also grasps the key to the problem. Only when the person in charge of the unit realizes that he is legally responsible for the authenticity and integrity of the accounting work and accounting data of the unit can he be urged to attach importance to accounting work, strengthen accounting management, take effective measures to ensure the authenticity and integrity of accounting data, and stop instigating, instigating and forcing accounting institutions and accountants to make false accounts. 3. In terms of legal liability, the new Accounting Law clearly stipulates the following aspects: (1) clearly stipulates the punishment for illegal acts of units. (2) In order to facilitate sentencing and punishment, the new Accounting Law clearly stipulates the punishment for ten kinds of illegal acts in accounting management. Among them, the act of failing to establish and implement the internal accounting supervision system of the unit according to regulations, or refusing to implement supervision according to law, or not providing relevant accounting information and related materials truthfully is regarded as a single item, which reflects the importance attached by the new Accounting Law to the construction of the internal control system of enterprises. (three) clearly defined the specific punishment standards. The new "Accounting Law" not only requires administrative punishment and criminal responsibility for unit leaders and accounting personnel who violate the "Accounting Law", but also increases the content of economic punishment, and correspondingly stipulates the specific punishment standards for illegal acts, which is conducive to sentencing according to illegal circumstances and the implementation of legal responsibilities. For example, Zheng, the former chairman of the company, was sentenced for fraud. It is a typical example of the shameful end of counterfeiters. The illegal punishment of the person in charge of the unit in the new Accounting Law will effectively control the source of fraud and the deterrent power of the law, and effectively curb fraud. Those who dare to forge will pay a heavy price. Second, master the original documents and prevent fraud from the source. The original voucher is a written voucher obtained or filled in when an economic business event occurs or is completed, which is used to prove the occurrence or completion of an economic business event. In economic activities, illegally obtaining or filling in, forging or altering original vouchers to defraud income, accountants conduct accounting based on untrue original vouchers, resulting in a series of accounting information distortion. Therefore, to control fraud, we should start from the source of the original documents. Fill in the original vouchers according to the requirements of the Accounting Law and the Basic Accounting Work Standard. For the economic and business matters that have occurred, the original vouchers must be filled in or obtained in time and sent to the accounting institutions, and the accounting institutions and accountants will review the original vouchers according to the provisions of the unified national accounting system. Among them, the original documents that fully meet the requirements should be compiled and recorded in time. Accounting institutions and accountants have the right to refuse untrue and illegal original vouchers and report to the person in charge of the unit; The original vouchers that are true, legal and reasonable, but with incomplete contents and wrong filling, shall be returned to the relevant handling personnel, who shall be responsible for completing the relevant vouchers, correcting the errors or re-filling them, and then go through the formal accounting procedures. Three. Establishing and perfecting internal control system Internal control system refers to a set of strict control system formed by standardizing, standardizing and institutionalizing a series of methods, measures and procedures with control functions on the basis of internal constraints and mutual relations. Its main contents are: 1, organizational control; 2. Control of separation of work; 3. Authorization approval control; 4. Personnel quality control; 5. Information quality control; 6. Property safety control; 7. Business process control; 8. Target control; 9. Execution control; 10. Voucher control, also called program control; 1 1. Disciplinary control; 12. Internal audit control. Its functions are: 1, to find and correct possible deviations in time, to prevent financial fraud, and to prevent potential crises from turning into real losses; 2. It can make the voucher valid, the record complete and correct, and the audit powerful; It can effectively plug loopholes, prevent or reduce losses, and prevent and investigate corruption and theft. The internal control system is an important tool to curb fraud, and it is also an important means to implement automatic error prevention, error detection and correction, and realize self-discipline and self-control. Four. Perfecting and perfecting the accounting management system The internal accounting management system refers to the systems, measures and methods formulated by each unit to standardize its internal accounting management activities in accordance with national accounting laws, regulations and rules and regulations, combined with the characteristics and requirements of its own management. The internal accounting management system mainly includes the following contents: 1. Internal accounting management system, that is, the leadership responsibility of unit leaders for accounting work is clarified; Clarify the chief accountant's leadership responsibility for accounting work; Clarify the responsibilities of accounting institutions and the person in charge of accounting institutions; Clarify the division of labor and relationship between accounting institutions and other functional institutions; Determine the internal accounting organization form of this unit. 2. Accounting post responsibility system. That is, the setting of accounting posts, the responsibilities and working standards of each accounting post; The personnel of each accounting post and the specific division of labor; Accounting post assessment methods, etc. 3. Accounting procedure system. That is, the provisions on accounting procedures and basic methods such as accounting vouchers, accounting books and statements. 4. Internal control system. That is, the internal containment system, separation of responsibilities, separation of money and accounts, separation of things and accounts and other principles. Responsibilities and restrictive provisions of cashiers and other positions; Measures taken by relevant departments or leaders to regularly check restricted posts. 5. Audit system. That is, the system of appointing a special person to audit the relevant accounting vouchers and accounting books within the accounting institution. 6. Original record management system. That is, the system of standardizing and managing the issuance, receipt, transmission, use and custody of original documents. 7. Quota management system. Refers to the basis, procedures, assessment methods and reward and punishment measures for determining the quota. 8 property inspection system, the property and materials shall be counted and inspected within the prescribed time limit to ensure that the accounts are consistent with the facts. 9. Financial revenue and expenditure approval system refers to the system that confirms the scope, personnel, authority, procedures and responsibilities of financial revenue and expenditure approval. 10. Cost accounting system, that is, the rules for calculating, collecting and allocating the unit cost of an enterprise are formulated. 1 1. financial accounting analysis system, check the completion of financial accounting indicators within the specified period, analyze the existing problems and reasons, put forward corresponding improvement measures, and urge leaders to strengthen management and improve efficiency. Strengthening the construction of internal accounting management system is an important measure to improve the accounting management system, which can effectively maintain the integrity and coordination of the accounting management system and ensure its effectiveness. It is an important strategy to improve the management level and economic benefit of the unit. 4. Strengthening accounting supervision Accounting supervision refers to the continuous, systematic and comprehensive monitoring and regular inspection of accounting and management, so as to facilitate the timely discovery and correction of possible deviations and errors in accounting work, investigate and deal with possible fraud and fraud according to law, and ensure the healthy, orderly and efficient operation of accounting and accounting management. Accounting supervision is divided into internal supervision and external supervision. Accounting supervision is one of the basic functions of accounting and an important part of China's socialist economic supervision system. First, supervise and control the internal economic activities of the unit reflected by accounting to ensure its legitimacy, compliance and effectiveness; The second is to supervise and control the accounting and management itself to ensure the authenticity, legality and accuracy of the accounting process and results. With the deepening of reform and opening up, enterprises have more extensive and comprehensive autonomy. Without supervision and restriction, power will lead to corruption. The greater the power, the more it needs to be restricted. The greater the financial management power, the more accounting supervision is needed. Therefore, strengthening accounting supervision and giving full play to its functions effectively is a powerful challenge to the current fraud in the economic field, and also a powerful measure to prevent and find accounting fraud. At the same time, it plays a very important role in improving the basic work of accounting, standardizing the order of accounting work and improving the level of accounting and management. A student in the second grade of junior high school in a school got a mental illness. When you see telephone poles on your way to school, you will count the number of telephone poles consciously or unconsciously. When you get home, you won't remember the number of telephone poles, and you will feel uneasy and troubled. On the way to school, I will repeatedly think that "the door at home may have been forgotten to lock", and then I will run home to have a look, sometimes several times. I was scared when I saw liquefied gas cooking at home and thought that there would be a fire at home. Sometimes I stop my parents from using open flames. After the school conducted psychological counseling, he took the initiative to find a class teacher for psychological counseling, and the class teacher was very enthusiastic. After consulting a large number of materials and related psychologists, he gave psychological guidance to patients. After a period of time, students' psychological barriers are basically eliminated. To this end, the class teacher is very happy. At a class meeting, he talked about the importance of mental health, and took this classmate as an example to introduce several psychological diagnosis methods to students.