虚假财务报告是对企业的经营活动做出的不实陈述,其后果必然导致信息使用者做出错误的决策,使会计在经济生活中的功能失效,危及到社会财富的公平分配和社会资源的有效配置,甚至动摇市场经济建设的整个基础。基于上述原因,针对我国目前企业虚假财务报告形成的外因和内因,提出防范和解决措施。 False financial reports are misrepresentations of the business activities of enterprises. The consequences of them are bound to lead to wrong decisions made by information users, invalidating the functions of accounting in economic life, endangering the fair distribution of social wealth and social resources Effective allocation, and even shake the entire foundation of market economy. Based on the above reasons, aiming at the external factors and internal factors of the current false financial report in our country, we put forward measures to prevent and solve these problems.