为了能在竞争中获得优势并获取最大的经济利润,很多企业对会计报表实施了造假行为。一方面掩盖企业真实的财务状况,诱骗投资者进行投资,另一方面通过“美容”报表,向金融机构融到更多的资本。文章以会计报表造假的动因为出发点,对会计报表造假的手段进行分析,最后提出了防范会计报表造假的一些措施。 In order to gain the advantages of the competition and to obtain the maximum economic profit, many enterprises have implemented false accounting statements. On the one hand, it obscures the true financial position of enterprises, lures investors to make investments, and on the other hand, financial institutions become more capital through “beauty” statements. The article takes the motivation of the accounting statements as the starting point, analyzes the means of making the accounting statements, and finally puts forward some measures to prevent the accounting statements from being faked.