会计信息在微观管理、宏观调控及促进现代经济发展等方面都发挥着巨大的作用。会计信息真实与否直接关系到信息使用者的经济决策是否合理有效。虚假的会计信息会损害国民经济的发展，造成国有资产的流失，严重损害投资者与债权人的利益。随着我国资本市场的逐步建立，会计信息 Accounting information plays a huge role in micro-management, macro-control and promotion of modern economic development. Whether the accounting information is real or not is directly related to whether the economic decision-making of information users is reasonable and effective. False accounting information can damage the development of the national economy, cause the loss of state assets and seriously damage the interests of investors and creditors. With the gradual establishment of China’s capital market, accounting information