会计信息是市场经济的重要资源,绝大多数的市场行为都要以会计信息为主要参考依据。毫不夸张地说,在某种程度上会计信息是市场经济正常运转的基石。会计信息作用的发挥是以真实性为前提的,然而现实中会计信息失真现象却广泛存在,必须采取有力措施予以治理。 Accounting information is an important resource of the market economy. Most of the market behavior must take the accounting information as the main reference. It is no exaggeration to say that to a certain extent, accounting information is the cornerstone of the normal operation of a market economy. The role of accounting information to play is based on the authenticity of the premise, but in reality the phenomenon of accounting information distortion is widespread, we must take effective measures to govern.