在我国,会计信息失真是当前经济生活中非常突出的问题熏并已成为市场经济发展的严重障碍之一。会计信息失真有两种表现形式熏一是会计信息不实熏二是会计信息造假。所谓会计信息不实熏是指会计人员在遵循会计规范提供会计信息的过程中熏由于主观判断失误熏经验不足和会计本身的 In China, the distortion of accounting information is a very prominent issue in the current economic life. It has become one of the serious obstacles in the development of a market economy. There are two manifestations of accounting information distortion smoked a false accounting information smoked two accounting information fraud. The so-called false accounting information refers to the accounting staff to follow the accounting norms to provide accounting information in the process of smoked because of subjective judgmental mistakes inexperienced and accounting themselves