我国自七十年代末开始实行改革开放政策,进行了持续不断的经济体制改革,使我国企业的劳动生产率和市场竞争能力大为提高,综合国力显著增强。但是伴随着企业自主权的增强,会计信息失真现象非常普遍,成为社会经济现象中突出存在的问题。比 Since the end of 1970s, our country began to implement the policy of reform and opening up and carried out the continuous reform of the economic system so that the productivity of our enterprises and the market competitiveness of the enterprises were greatly enhanced, and the comprehensive national strength was significantly enhanced. However, along with the enhancement of enterprise autonomy, the distortion of accounting information is very common and has become a prominent problem in the social and economic phenomena. ratio