(A) improve the overall quality of accounting personnel.

The comprehensive quality of accountants includes moral quality and professional quality. First of all, at the level of professional quality, more training should be held to improve the professional skills of accounting practitioners. It is necessary to enable accounting practitioners to enhance their professional ability, especially to integrate with international accounting standards, learn accounting policies, and keep up with the pace of accounting modernization. Secondly, at the level of moral quality, we should strengthen cultural construction, take moral quality construction as the primary responsibility, and cultivate accountants' sense of mission and responsibility.

(2) Establish a compensation mechanism.

The facts show that the fraud of financial information disclosure of listed companies is driven by a large number of interests, based on "rational" decision-making behavior and based on interest considerations. The court fined L Company 4 million yuan only for the crime of financial fraud, and all the defendants were suspended. Strengthening the punishment of financial fraud, raising the cost of financial fraud and reducing the expected income of financial fraud are effective ways to solve the problem of financial fraud.

(3) Strengthen the internal management supervision and control system.

Enterprises should form a working mechanism with their own responsibilities and mutual constraints, and implement corresponding separation measures for incompatible posts. In addition, enterprises should strictly follow the unified national accounting standards system in their daily business and guard against all kinds of violations of accounting standards.

(D) increase the cost of accounting information fraud.

In order to increase the marginal cost of accounting fraud, we can increase the cost by recording it in the integrity file, canceling the qualification to enter the market and increasing the criminal punishment, thus weakening the motivation of fraud.

(5) Improve the strictness of law enforcement supervision.

Audit institutions play a very important role in reducing accounting information fraud. Audit institutions should use government administrative enforcement means to strictly supervise the market and standardize the order of the audit industry. If the strictness of law enforcement and supervision is improved, the behavior of enterprises to falsify for the benefit will be reduced, thus increasing the cost of accounting information fraud and preventing accounting information fraud.