本文阐述了会计人员做假账的主客观原因,即法制观念淡薄,政府部门监督不力,有关部门领导的自私自利等因素造成的。指出杜绝做假账的对策,即以内部控制制度建设为重点,建立不做假账的内部制约机制,以《会计法》为依托,建立完善的“管人”机制。多方配合,加强会计人员的职业道德教育。 This article elaborates the subjective and objective reasons why accountants make fake accounts, which is caused by the weak legal concept, ineffective government supervision and the selfishness of the leaders of relevant departments. The paper points out the countermeasure of putting an end to false accounting, that is, taking the construction of internal control system as the key point and establishing the internal control mechanism of not using fake accounts, and establishing a perfect mechanism of “custodian” based on “Accounting Law”. Multi-tiered, to strengthen accounting professional ethics education.