新《会计法》实施半年后，我们对会计信息的质量作了抽查，结果表明，会计信息质量仍不容乐观，有７４％的企业被认为其会计信息严重失真，主要表现在企业资产和所有者权益不实，虚盈实亏，长期欠税等。 企业采取的造假手段有：第一，采取不计或少计收入、账外经营等方式，导致 Six months after the implementation of the new Accounting Law, we conducted random checks on the quality of accounting information. The results showed that the quality of accounting information was still not optimistic, and 74% of enterprises were considered seriously distorted accounting information, mainly reflected in the corporate assets and owners False rights and interests, virtual surplus real loss, long-term tax arrears. The counterfeiting measures adopted by enterprises include: First, adopting unwise or sub-total revenue, operating off-balance sheet, etc., resulting in