求翻译：会计信息舞弊是内部会计人员及管理者和外部审计人员为不正当或非法利益而篡改或虚构会计信息的故意行为，其产生的原因是信息不对称、公司治理结构失效、业绩考核、发行股票及配股、获取信贷资金和商业信用以及减少纳税的需要，会计信息舞弊对企业、对利益相关者、对会计行业、对证券市场都产生了极大的危害。因此，应强化法律法规约束力，加强会计队伍建设，实施有效的会计监督，加快现代企业制度建设，改善会计环境，以遏制或防范会计信息舞弊行为的发生。是什么意思？

Accounting information fraud is internal accounting personnel and the managers and external audit personnel for not legitimate or illegal interests and tampered with or fictional accounting information of deliberately behavior, its produced of causes is information not symmetric, and company governance structure failure, and performance examination, and issued stock and the rights issue, and gets credit funds and commercial credit and reduce tax of need, accounting information fraud on enterprise, and on interests related who, and on accounting industry, and on securities market are produced has great of harm. Therefore, binding should strengthen laws and regulations, strengthening the construction of accounting, effective supervision, accelerate the construction of modern enterprise system, improve accounting environment, to curb the occurrence of corrupt practices or preventing accounting information.