Nowadays, the means of accounting information fraud is becoming more and more complicated. If you only look at the original vouchers: fake issue documents, fake receipt documents, fake purchase invoices, fake cost calculation documents, fake custody accounts, etc. It can be said that it is varied. There are still many enterprises that use the method of making false accounts, which is based on false original vouchers from the beginning. Then come in and operate according to the real economic business voucher. These frauds can be said to be hard to prevent.

Governance can be carried out in the following ways:

1. Strengthen the study and publicity of accounting, taxation and related laws and regulations. In view of the education of accountants, it is especially necessary to strengthen the professional ethics education of accountants, establish an internal control system, and put an end to the occurrence of false accounting statements ideologically and institutionally.

2. Establish an accounting professional ethics system. With the development of market economy, the concept of enterprise accountants is also changing. Maintaining and establishing the accounting professional ethics system through legal means can be said to be the result of professional development and a moral progress to some extent. According to the requirements of the development of market economy, China has a huge accounting team. This kind of contingency theorem can be bound by both the professional ethics of conscience and sound laws and regulations. It is of great significance to establish accounting professional ethics standards suitable for China's current social, economic and political development level to improve the professional ethics level of accounting personnel in China and enhance the accounting trust of all parties involved in the market economy.

3. Strengthen the supervision of accounting personnel in enterprises. Relevant financial departments should do the following work according to some national regulations: (1), regularly train accounting personnel in enterprises, and instill legal awareness of fraud and business handling skills in the training. (2) For the accounting personnel who are not conscientious, their qualifications should be revoked, so that they can no longer work in relevant accounting positions. (3) the implementation of enterprise accounting personnel qualification certificate management system. The owner must reach a certain level and hold the qualification certificate recognized by the national financial department when hiring accounting personnel, otherwise the owner will be punished. This work is not difficult to implement when a large number of economic graduates can't find suitable jobs. As long as enterprises regulate social insurance such as medical care and pension, college graduates are willing to work in enterprises.

4. Improve the legal system, increase the punishment for accounting information fraud (1), increase the punishment for accounting fraud, and minimize the occurrence of fraud. (2) Formulating perfect laws and regulations on the authenticity of accounting information. (3), improve the effect of law enforcement, distinguish between power and responsibility, and the punishment object and standard are accurate. (4) Increase the mechanism and environment to protect accountants and get rid of the situation of being subject to leadership.