会计信息是企业经营管理和科学决策的重要依据,也是国家进行宏观和微观管理的重要信息来源。而当前我国会计信息失真、假帐泛滥、屡禁不止,严重破坏了社会主义市场经济秩序。 Accounting information is an important basis for business management and scientific decision-making, as well as an important source of information for the state to conduct macro and micro-management. However, the current distortion of accounting information in our country and the proliferation of fake accounts have been repeatedly banned, seriously undermining the socialist market economic order.