财务造假是目前我国经济生活的顽症,使我们蒙受了巨大损失,我国由于造假与腐败造成的经济损失和消费者福利损失估计每年在9,875亿元到12,570亿元,占GDP的13.6%—16.8%。本文试从分析财务造假的内在原因入手,揭露了几种常见的造假手法,提出有效制止财务造假的根本措施。为了从源头上杜绝造假,必须加强会计诚信建设,提高会计行业公信力,从而达到消灭财务造假,治理会计信息失真。 Financial fraud is the crux of our economic life so that we have suffered huge losses. The economic losses and welfare losses caused by fraud and corruption in China are estimated at 987.5 billion yuan to 1,257 billion yuan per year, accounting for 13.6% -16.8% of GDP. . This article try to analyze the inherent causes of financial fraud, exposing several common fraud techniques, put forward the fundamental measures to effectively stop the financial fraud. In order to put an end to fraud from the source, we must strengthen the construction of accounting integrity, improve the credibility of the accounting profession, so as to eliminate financial fraud, management accounting information distortion.