目前,我国会计造假现象极为严重,粉饰财务报表、操纵利润已不是个别现象,企业提供的财务报表等会计信息已经出现信任危机,严重影响了会计职业环境的净化。 At present, accounting fraud in our country is extremely serious. Financial statements and profit-taking are not individual phenomena. The accounting information provided by enterprises such as financial statements have already had a crisis of confidence, seriously affecting the clean-up of accounting professional environment.