(一)會(huì)計(jì)造假的含義
　　會(huì)計(jì)造假可分為會(huì)計(jì)信息的有意造假和會(huì)計(jì)信息的無(wú)意失實(shí)。本文主要涉及會(huì)計(jì)信息的有意造假，它是指會(huì)計(jì)活動(dòng)中當(dāng)事人．事前經(jīng)過(guò)安排，故意以欺詐、舞弊等手段．偽造、變?cè)焯摷贂?huì)計(jì)信息，使會(huì)計(jì)信息歪曲反映經(jīng)濟(jì)活動(dòng)和會(huì)計(jì)事項(xiàng)．以此達(dá)到特定利益的集團(tuán)或個(gè)人的不正當(dāng)違法犯罪行為。
　　(二)會(huì)計(jì)造假主體的界定
　　會(huì)計(jì)造假主體應(yīng)包括炮制假賬和相關(guān)違法亂紀(jì)活動(dòng)的主謀、共謀和執(zhí)行者。按照在造假過(guò)程中所發(fā)揮的作用不同，會(huì)計(jì)造假主體包括動(dòng)議者、決策者、操作者和協(xié)同者。
　　造假的動(dòng)議者是指為會(huì)計(jì)造假出謀劃策的人。通常是單

(A) the meaning of accounting fraud
Accounting fraud can be divided into intentional fraud and accounting information of the accounting information has no intention of misrepresentation. In this paper, involves intentionally false accounting information, it refers to the accounting activities of the parties. In advance through the arrangements, deliberate fraud, fraud, and other means. Forged or altered, false accounting information, accounting information to distort reflect the economic activities and accounting matters. In order to achieve a specific interest groups or individuals unfair criminal acts.