一、虚假会计信息的危害虚假会计信息是指会计信息的提供者人为地捏造或隐匿会计事实 ,篡改会计数据 ,为私利而编造的虚假会计凭证、会计账簿和会计报告等。它们反映的是不实的企业资本运动状态和经营成果 ,有很大的危害。１ 虚假会计信息会影响国民收入的正确计算与分配 ,干扰 First, the harm of false accounting information False accounting information refers to the provider of accounting information artificially falsified or concealed accounting facts, tampering accounting data, false accounting vouchers for personal gain, accounting books and accounting reports. They reflect the false state of enterprise capital movement and operating results, a great harm. 1 false accounting information will affect the correct calculation and distribution of national income, interference