会计信息真实可靠是社会经济管理、尤其是企业管理的第一生命.会计信息失真也是我国近几年来会计改革及理论研讨的重要问题,尽管修定后的《会计法》对会计信息从会计工作质量方针、质量标准、质量责任等方面都予以明确且法定化,但从实施该法三年来的情况看,仍滞后于会计实践的发展.现行企业会计制度中许多地方内容模糊,概念界定不严密,从而给一些按自身意 The true and reliable accounting information is the first life of socio-economic management, especially the management of enterprises.Accidental accounting information distortion is also an important issue of accounting reform and theoretical discussion in recent years in our country. Although the revised Accounting Law changes accounting information from accounting work Quality policy, quality responsibility and so on, should be clarified and legalized, but it still lags behind the development of accounting practice in the three years since the implementation of the law.Many parts of the current corporate accounting system are vague and the concept is not strictly defined , Giving some what they want