The harm of fake accounts is self-evident. In the larger sense, the erroneous information provided due to the prevalence of fake accounts may lead to macro decision-making errors; in the smaller sense, if a unit's financial management is rife with fake accounts, it will directly become fertile ground for the breeding of criminal phenomena such as embezzlement, misappropriation of public funds, and loss of state-owned assets. Therefore, strengthening financial management, improving financial supervision, and ensuring the preservation and appreciation of state-owned assets are important aspects of addressing the root causes of corruption. The reason why some units have problems such as accounting information distortion, incomplete asset reflection, establishment of slush funds, and other violations of discipline and regulations in their capital operations mainly stems from the decision-making level protecting personal or small group interests, calculating small gains for the unit, and engaging in non-compliant operations. Those who truly treat the creation of fake accounts as an everyday affair, or regard financial discipline as a trivial matter, and even act arbitrarily and recklessly, are none other than these leaders.