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Abstract: Accounting fraud arising from accounting for the ensuing year, which endanger the interests of investors, the impact of the company's development, and hindered the improvement of the securities market, the impact of the country's economic development and so on, so this article from the listed companies listed on false packaging , managers focus on short-term interests, the Board strictly enforced, and government intervention, social supervision and lack of professional ethics listed five aspects to analyze the root causes of corporate accounting fraud, and improve the government, enterprises, social functions and improve the supervision of two aspects of the legal system and come up with strategies to analyze the governance of listed companies to the accounting fraud.

Accounting practices from accounting since then, its harm the interests of investors, affect the development of the company, the securities market, affect national economic development, etc, so