本刊讯针对当前会计信息严重失真的现象，国家审计署审计长李金华最近指出，过去的１０多年里，随着我国会计制度改革的不断深化，会计师和注册会计师队伍建设的日益加强，会计电算化等技术手段的迅速改进，我国企业的会计核算和财务管理水平有了长足的进步，但是，会计信息失? In response to the serious distortion of current accounting information, Li Jinhua, Auditor General of the National Audit Office, pointed out recently that over the past 10 years, with the continuous deepening of China’s accounting system reform, the construction of accountants and certified public accountants has been increasingly strengthened. The rapid improvement of technical means such as the rapid improvement of China’s enterprises accounting and financial management has made great strides, however, the loss of accounting information?