会计造假在理论上更科学的提法是会计信息失真,会计信息的真实性被看作是会计工作的生命。会计信息是所有投资者、债权人了解企业经营活动、经济绩效,进行理性预期的主要工具,我国《企业会计准则》第十条规定:会计核算,应当以实际发生的经济业务为依据,如实反映财务状况和经营? Accounting fraud is a more scientific theoretical formulation of accounting information distortion, the authenticity of accounting information is regarded as the life of accounting work. Accounting information is the main tool for all investors and creditors to understand the business activities, economic performance and rational expectations of the enterprise. Article 10 of the Accounting Standards for Business Enterprises of China stipulates that: Accounting shall be based on the actual economic business and faithfully reflect the financial Status and management?