with the high-speed development of social economy， the arrival of the kownledge economy has improved social productivity greatly， have brought the limitless development opportunity to enterprise How to realize the fast enlargement of enterprise's business scale and high growth of economic benefits in the market competition of selecting the superior and eliminating the inferior， choose risk little， profitability strong investment project and adopt advanced science and technology， it is a key to strengthen the accounting control in the Accounting control strengthens management and administration to enterprises to further know inside enterprises， improve the important meaning of business efficiency， construct inside enterprises the accounting control system is a new " accounting law " <>Wait for regulation to important task that enterprise put forward one of， it is enterprise that meet new competition situation， urgent need to take precautions against business risk Construct enterprise accounting control system must problems such as accounting control goal， content， method， further investigate to enterprise， analyze its existing problem and reason， thus put forward the concrete completion measure keyword : Internal accounting control; The problem exists; Improve the measure
Abstract: the accounting fraud phenomenon exists from ancient times， The origin year of world's first accounting fraud event is unable to Among those events which influence large and well documented， the earliest can be traced back to the British "South Sea Company Event"， it gave birth to the British "Bubbles Company Abolishment" in the year Up iill its abolition in the year 1825， Britain had had a phenomenon of "100 years without stock" Another event of accounting world's earthquake is the well-know 'Enron Corporation Event' In addition， the famous WorldCom， Xerox of the United States，as well as the domestic companies like Hainan Minyuan， Yinchuan Guangxia have steped into forging abyss in The most fundamental purpose of their fraud is to gain more profits， they exhausting their thoughts， take all advantage of means to achieve this This paper mainly discusses the means of fraud and how to prevent and Keywords: accounting fraud， harm of fraud ，means of forging，prevention and govern 手工翻译，希望有帮到你。请明辨机译和手译。
