近年来有的财会人员经不住种种诱惑,采取非法手段,侵害国家、集体和人民的利益,其突出表现为做假帐。本文从心理学的角度分析了会计职务犯罪产生的因素,会计职务犯罪对社会的危害。最后,对如何预防会计职务犯罪,运用制度经济学原理从宏观和微观两方面提出了建议。 In recent years, some financial and accounting personnel have not lived up to all kinds of temptations and taken unlawful measures to infringe on the interests of the state, the collective and the people, and their outstanding performance is making false accounts. This article analyzes the factors that account for the crime of accounting duty from the psychological point of view, and the harm of accounting duty crime to the society. Finally, on the prevention of accounting crimes, using the principles of institutional economics put forward suggestions from both macro and micro perspectives.