社会上普遍认为会计人员愿意做假帐的几种原因应质疑 ,首先会计人员做假帐不是利益驱动造成的 ;其次 ,也不是知法犯法 ,主观故意所为 ;其三 ,不是职业道德丧失的结果 ;其四 ,也不是有关部门对造假人员执法不严所致。造成会计人员造假帐的真正原因在于政企不分 ,利益集团的需要 ,处罚不力 ,法制不健全和社会舆论误导等深层问题。 There are several reasons why accountants are generally willing to make fake accounts in society. The first is that accountants do not fake accounts because they are interest-driven. Second, they do not knowingly and subjectively commit crimes. Third, they are not the result of the loss of professional ethics. Fourthly, it is also not the case that the relevant departments are not strict in enforcing the law on counterfeiters. The real causes of accountants making fake accounts lie in the deep questions such as the difference between government and enterprises, the needs of interest groups, ineffective punishment, unsound legal system and misleading public opinion.