企业的会计信息是企业管理者的经营决策、潜在投资者的投资决策、债权人的贷款审核及其他会计信息使用者决策的重要依据。如果由于会计信息的失真造成各有关利益主体损失时，就会追究相应责任主体的法律责任，提供虚假会计资料的企业负责人和相关会计人员需承担相应的会计责任 The accounting information of an enterprise is an important basis for the decision-making of business managers, the investment decisions of potential investors, the loans of creditors and other users of accounting information. If the loss due to the distortion of accounting information causes the loss of relevant stakeholders, the legal responsibilities of the corresponding responsible parties will be held. The responsible persons of the enterprises and relevant accountants who provide false accounting information shall bear the corresponding accounting responsibilities