会计信息(AccountingInformation)是通过会计凭证、会计帐簿、财务会计报告来体现的,是经过加工或者处理后的会计数据,是对会计数据的解释。近年来,我国会计信息质量严重下降,已成为一个普遍关注的社会问题。因此,解决会计信息失真这一问题,是我国经济体制改革会所面临的重大课 Accounting Information (AccountingInformation) is through accounting documents, accounting books, financial accounting reports to reflect, is processed or processed accounting data, accounting data interpretation. In recent years, the serious decline of the quality of accounting information in our country has become a social issue of universal concern. Therefore, to solve the problem of accounting information distortion is a major lesson that our country’s economic system reform will face