(一)會計造假的含義
　　會計造假可分為會計信息的有意造假和會計信息的無意失實。本文主要涉及會計信息的有意造假，它是指會計活動中當(dāng)事人．事前經(jīng)過安排，故意以欺詐、舞弊等手段．偽造、變造虛假會計信息，使會計信息歪曲反映經(jīng)濟活動和會計事項．以此達(dá)到特定利益的集團(tuán)或個人的不正當(dāng)違法犯罪行為。
　　(二)會計造假主體的界定
　　會計造假主體應(yīng)包括炮制假賬和相關(guān)違法亂紀(jì)活動的主謀、共謀和執(zhí)行者。按照在造假過程中所發(fā)揮的作用不同，會計造假主體包括動議者、決策者、操作者和協(xié)同者。
　　造假的動議者是指為會計造假出謀劃策的人。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.