资本保全是现代企业经营的基本原则。但财务造假侵蚀了投资者的资本,影响企业发展。本文阐述了利润与资本保全的联系,归纳了财务造假的主要手段,提出必须加强监管,扼制财务造假;严格考核,促使资本保全原则得到贯彻。 Capital preservation is the basic principle of modern enterprise management. However, financial fraud has eroded the investors’ capital and affected the development of the enterprise. This paper expounds the relationship between profit and capital preservation, summarizes the main means of financial fraud, puts forward the need to strengthen supervision and curb financial fraud; strict examination to promote the principle of capital preservation has been implemented.