The use of internal manipulation and false accounts by business managers to conceal long-term financial improprieties is a serious illegal and unethical behavior that will cause huge damage to enterprises, shareholders, creditors and other stakeholders. This behavior is absolutely undesirable and should not be explored or emulated. However, some undesirable methods that exist in reality include： 1. **Manipulation of accounting estimates**: Unreasonably adjust the proportion of asset impairment reserves, depreciation and amortization years, etc., in order to increase or decrease profits. 2. **Forged transactions**: Fictitious sales business, procurement business, etc., fabricate false contracts, invoices and other original documents, thereby exaggerating income, assets or concealing costs. 3. **Disassociation of related-party transactions**: Through complex arrangements, related-party transactions are disguised as non-related-party transactions in order to achieve the purpose of manipulating profits and conveying benefits. 4. **Hidden income**: Keep part of the income out of the account and keep it out of the account to evade taxation and supervision. 5. **Abuse of accounting policy changes**: Arbitrarily change accounting policies to make financial statements more in line with their improper intentions. However, any attempt to cover up financial misconduct through such illegal and illegal means may face legal sanctions and serious reputational damage. Maintaining the financial health of an enterprise and operating in good faith are the right path for sustainable development.