China market competition becomes increasingly fierce, the enterprise factory cooking the books, accounting fraud has become a serious problem. Accounting credit industry, requests the enterprise accounting personnel to keep the principle of honesty and trustworthiness, and carry out various national laws and regulations. However, in materialistic today, enterprise factory the temptation of profits, is facing a serious crisis of confidence. So, it is necessary to increase social each layer of enterprise accounting frauds supervision strength. This paper mainly analyzed in our country enterprise accounting fraud, the main reason for the leadership for the enterprise service control and supervision to provide the scientific theory.
Keywords: accounting fraud; Cause; countermeasures