At present, accounting fraud has become a public hazard in the development of the world economy.

目前，会计舞弊已成为世界经济发展的公害。

In recent years, both at home and abroad, the enterprise accounting fraud phenomenon emerge in endlessly .

最近几年，无论在国内还是国外，企业会计造假现象层出不穷。

Accounting fraud seriously affect the authenticity of the accounting report, hinder the accuracy of forecasting and management even will result in significant losses.

会计作假严重影响会计报告的真实性，妨碍预测及管理的正确性，严重的甚至会给国家造成重大损失。

This article suggests that through the perfection of the relevant system, it can reduce the motive in the accounting fraud so as to make the manager unwilling to cheat.

通过公司治理结构的完善，减少“内部人控制”现象，使企业“不能”作弊；