当前,会计信息严重失真现象,不再是新鲜事了,早就成为影响会计活动的正常开展,欺骗社会公众、政府及其他相关者的利益,形成财务丑闻,正是因为各种各样的财务丑闻,激发了社会各界对会计质量信任的高度重视,而这些也就是企业会计造假的问题。本文主要根据会计造假现象分析总体产生的动因,提出这些原因对企业会带来什么样的伤害。 At present, serious distortion of accounting information is no longer a new phenomenon, which has long been the normal conduct of accounting activities, deceiving the interests of the public, the government and other stakeholders to form a financial scandal. It is precisely because of all kinds of financial The scandal has aroused the great attention from all walks of life to the trust of accounting quality, and these are the problems of corporate accounting fraud. This article mainly analyzes the overall motivation arising from the phenomenon of accounting fraud and puts forward what kind of harm these enterprises bring to the business.