众所周知 ,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。尤其是在我国加入ＷＴＯ以后 ,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。然而 ,严峻的事实却是 ,我国目前会计信息普遍存在失实的情况 ,根据财政部最近发出的信息 As we all know, accounting information plays a huge role in micro-management, macro-control and in promoting the development of modern economy. Especially after China’s accession to the WTO, whether the accounting information is real or not is directly related to whether the economic decision-making by information users is reasonable and effective. However, the grim fact is that the current accounting information in our country is ubiquitous and inaccurate. According to the latest information released by the Ministry of Finance