会计信息具有一定的经济后果,是使用者进行经济决策的重要依据之一,会计信息的质量直接关系到使用者的决策及其后果。我国自改革开放以来,由于种种原因致使会计工作秩序不佳,会计信息失真已经成为一个十分突出的问题,导致了国有 Accounting information has certain economic consequences and is one of the important basis for users to make economic decisions. The quality of accounting information is directly related to the user’s decision-making and its consequences. Since the reform and opening up in our country, due to various reasons, the poor accounting order has led to the distortion of accounting information has become a very prominent issue, leading to the state-owned