随着我国市场经济的发展。近些年来,在经济领域会计环境里,信息失真,会计造假,秩序混乱的情况日益严重。会计信息的失真在我国经济界乃至世界范围内已成为共同关注的问题。我国的“红光实业”、“郑百文”、“银广夏”等一系列的财务丑闻,所披露的不单单是人为的违法,也反映出会计制度上所存在的缺陷。会计信息的失真有道德上的故意,也有技术上合规性的失真。会计信息失真使会计诚信危机,对社会经济的发展具有显著的危害性。 With the development of market economy in our country. In recent years, in the economic accounting environment, information distortion, accounting fraud and order disorder have become increasingly serious. The distortion of accounting information has become a common concern in the economic circles of our country and even in the world. A series of financial scandals such as “Hongguang Industry”, “Zhengbaiwen” and “Yin Guangxia” in our country reveal not only human-related illegalities but also defects in the accounting system. Distortion of accounting information is morally intentional, there are also technical compliance distortion. Accounting information distortion makes the credit crisis of accounting, which has significant harm to the development of social economy.