会计舞弊是一个沉重的话题,它严重地影响一个单位的健康发展,为此,许多会计界同仁作过深入细致的研究,本文从会计舞弊主体的角度,分析了会计人员和单位负责人在舞弊过程中的心理、舞弊动机、手段和种类,并从此角度重隆地提出了会计人员和单位负责人的素质要求。 Accounting fraud is a heavy topic, which seriously affects the healthy development of a unit. To this end, many accounting profession colleagues made in-depth and meticulous research. From the perspective of the main body of accounting fraud, this article analyzes the accounting staff and unit leaders in the fraud The psychology of the process, the motivation, the means and the types of the fraud, and from this point of view put forward the quality requirements of accountants and unit managers.