fraud as a corporate actions, in economic life, in classical long-standing, it has become a hot spot in the market economy. Accounting fraud is refers to the act to obtain illegitimate interests for the purpose, in a planned way, targeted and purposefully intentionally violate the principle, authenticity in violation of laws, regulations, policies and regulations and rules to regulate, the behavior of the accounting information distortion. Accounting information has the economic consequences for accounting report to enterprise, government, trade unions, investors and creditors decision-making behavior have different effects, and these individuals and groups the consequences of actions may affect the interests of other groups. Accounting information disclosure also has the potential for many economic consequences, such as the distribution of wealth between individuals, between enterprise and distribution of resources etc, thus false accounting information will bring great harm. This paper analyzes the existing enterprise accounting fraud of the causes of phenomena, and its dangers, and on this basis, according to the different reasons put forward the corresponding countermeasures.
Keywords: accounting fraud, the accounting information authenticity, and economic consequences, the harm, counterm