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Abstract: the accounting fraud phenomenon exists from ancient times, The origin year of world's first accounting fraud event is unable to Among those events which influence large and well documented, the earliest can be traced back to the British "South Sea Company Event", it gave birth to the British "Bubbles Company Abolishment" in the year Up iill its abolition in the year 1825, Britain had had a phenomenon of "100 years without stock" Another event of accounting world's earthquake is the well-know 'Enron Corporation Event' In addition, the famous WorldCom, Xerox of the United States,as well as the domestic companies like Hainan Minyuan, Yinchuan Guangxia have steped into forging abyss in The most fundamental purpose of their fraud is to gain more profits, they exhausting their thoughts, take all advantage of means to achieve this This paper mainly discusses the means of fraud and how to prevent and Keywords: accounting fraud, harm of fraud ,means of forging,prevention and govern 手工翻译，希望有帮到你。请明辨机译和手译。